The tariff classification of a visor attachment for a vision enhancement device

NY M81092 March 14, 2006 CLA-2-63:RR:NC:N3:351 M81092 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.00.96 David J. Glynn Holland & Hart, LLP 555 17th St., Suite 3200 Denver, CO 80202 RE: The tariff classification of a visor attachment for a vision enhancement device Dear Mr. Glynn: In your letter dated March 3, 2006, you requested a tariff classification ruling on behalf of your client, Case Logic, Inc., of Longmont, Colorado. The item in question is an attachment, which you refer to as The Sun Shade, for a device for the vision impaired. The device is called the JORDY. The JORDY is not part of your ruling request. You submitted photographs of the attachment, as well as descriptive information and photographs of the JORDY. Case Logic has not yet determined where the visor attachment will be manufactured, but it will be outside the United States. The JORDY looks like a small pair of binoculars and is worn like eyeglasses. The Sun Shade fits around it in order to block out sunlight. It is made of neoprene rubber covered in man-made textile fabric; this combination of rubber and textile fabric is considered a textile for tariff purposes, and the Sun Shade will be considered a textile item for classification purposes. The applicable subheading for the Sun Shade will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Regarding your proposed classification in HTS 9817.00.96, the JORDY vision device, as we understand the information you have attached, includes a separate, small video camera, which can be connected, via electrical cable, either to a display device worn by the user in front of his or her eyes or to a regular desktop monitor, separately purchased. You indicate that the JORDY can magnify objects up to 30 times their actual size. US Note 4(b)(ii) to Subpart 17 of Chapter 98, HTSUS, excludes from subheadings 9817.00.94-.96 "spectacles…for individuals not substantially disabled." Although you state that the JORDY device "can be worn by individuals with vision disabilities like a pair of glasses," we consider your item to be too different from the ordinary meaning of spectacles to be excluded by that note. While the device in either configuration would not be used by the totally blind, i.e., those with no light perception, given its cost and inconvenience, the user would likely be legally blind or, at least, closer to that than to having vision that is correctable by spectacles with lenses. This level of blindness is much more commonly permanent or chronic than acute or transient. On that basis, a secondary classification will apply for the Sun Shade in subheading 9817.00.96, HTSUS, as parts or accessories specially designed or adapted for use in articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the classification of this item in subheading 9817.00.96, HTSUS, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division