The tariff classification of a media player from China

N305677 September 3, 2019 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8519.81.4050; 9817.00.96 Ms. Louise Chevanelle Formation Douane Louise Chevanelle Inc. 490 De La Providence Granby, QC J2H 2H6 Canada RE: The tariff classification of a media player from China Dear Ms. Chevanelle: In your letter dated August 7, 2019, on behalf of Humanware, you requested a tariff classification ruling. The merchandise under consideration is the Victor Reader Stream 2. This handheld media player reproduces audiobooks from DAISY libraries, NLS, Bookshare, Learning Ally, etc. In addition, it plays text documents with built-in text-to-speech from Acapela. The Victor Reader Stream 2 is also capable of recording sound. Moreover, it supports up to 32 GB removable SD cards and external USB flash drives. The applicable subheading for the Victor Reader Stream 2 will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be Free. In your submission, you request consideration of a secondary classification for the Victor Reader Stream 2 under 9817.00.96, HTSUS, which applies to as articles specially designed or adapted for the use or benefit of the blind. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking breathing, learning, or working.” You contend that the Victor Reader Stream 2 is intended to benefit for the blind and visually impaired. In HQ 560114, CBP held that the Outlook machine, designed for use by severely sight-impaired persons, was classified in subheading 9817.00.96, HTSUS. Likewise, the Victor Reader Stream 2 is suitable for use by certain individuals who have a severe visual impairment, but are not necessarily blind. On the basis that this item is designed for use by the visually impaired, a secondary classification will apply for this item in subheading 9817.00.96, HTSUS, which provides for articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. 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 the World Wide Web at https://hts.usitc.gov/current. 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 ruling, contact National Import Specialist Lisa Cariello at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division