The tariff classification of Augmentative and Alternative Communication (AAC) devices from Taiwan

N361616June 10, 2026CLA-2:OT:RR:NC:N2:212
CATEGORY: Classification
TARIFF NO.: 8543.70.98.60: 9817.00.96
Sandi SiegelM.E.Dey & Co.700 W. Virginia St, Suite 300Milwaukee, WI 53204RE: The tariff classification of Augmentative and Alternative Communication (AAC) devices from TaiwanDear Ms. SiegelIn your letter dated
May 8, 2026
, you requested a tariff classification ruling on behalf of your client, TobiiDynavox LLC.The merchandise under consideration is three versions of AAC devices, identified as the TD I-13, TD I-16,and TD I-110. These items are interactive communication devices that are intended to be used by people withdisabilities, such as ALS, cerebral palsy, and other various disabilities where motor function and speechfunctions are compromised. The subject devices are comprised of a flat panel display with various electronicadditions including speakers and an eye-tracker, based on the needs of the end user. In use, the devices allowfor the disabled individual to effectively communicate with individuals and control interconnected electricaldevices, such as doors, lights, and phones, among a variety of other end uses.Models I-13 and I-16 are similar in nature, as they are designed to be mounted onto wheelchairs or hospitalbeds. They include eye-tracking hardware and software for people with conditions where their hand andspeech functions are compromised. The only difference between these two models is the screen size.Model I-110 is a hand-held device within a ruggedized case, built for rough handling. This device is targetedto the autism community. This device only contains the capability to generate speech and does not contain aneye tracking function.At importation, the devices include only a temporary test version of the Windows operating system, whichallows Tobii to test the functionality and load any other necessary software. The device is prepared in aclosed configuration and is only loaded with software necessary for speech generation, control, and any othernecessary needs of the disabled individual.
In your request, you suggest the primary classification for these three devices should be 8471.41.0150,Harmonized Tariff Schedule of the United States (HTSUS). We disagree.Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is,according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In theevent that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes donot otherwise require, the remaining GRIs 2 through 6 may then be applied in order.Heading 8471, HTSUS, is governed by the terms of Note 5 to Chapter 84, HTSUS, which provides, inrelevant part:(A) For the purposes of heading 8471, the expression "automatic data processing machines" meansmachines capable of:(i) Storing the processing program or programs and at least the data immediately necessary forthe execution of the program; (ii) Being freely programmed in accordance with the requirements of the user; (iii) Performing arithmetical computations specified by the user; and(iv) Executing, without human intervention, a processing program which requires them tomodify their execution, by logical decision during the processing run.(E) Machines incorporating or working in conjunction with an automatic data processing machineand performing a specific function other than data processing are to be classified in the headingsappropriate to their respective functions or, failing that, in residual headings.Based on the information provided, the TD I-13, TD I-16, and TD I-110 AAC devices are not freelyprogrammable machines in accordance with Note 5 (A) to Chapter 84, HTSUS. Users are unable to add orremove software applications of their choosing, nor are they free to alter or remove and exchange theoperating system to another type. As such, classification under heading 8471, HTSUS, is precluded.The applicable subheading for the TD I-13, TD I-16, and TD I-110 AAC devices will be 8543.70.9860,HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified orincluded elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other.” Thegeneral rate of duty will be 2.6%.In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,which applies to articles and parts of articles specifically designed or adapted for the use or benefit of thepermanently or chronically physically or mentally handicapped.Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of theblind or other physically or mentally handicapped persons; parts and accessories (except parts andaccessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in theforegoing articles . . . Other.” The term “blind or other physically or mentally handicapped persons” includes“any person suffering from a permanent or chronic physical or mental impairment which substantially limitsone or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing,U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.hearing, speaking, breathing, learning, or working.” SubheadingHTSUS, excludes “(i) articles for acute or transient disability; (ii) spectacles, 9817.00.96, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnosticarticles; or, (iv) medicine or drugs.”U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS. In Sigvaris, Inc. v. United States, 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308(Fed. Cir. 2018), the U.S. Court of International Trade (CIT) explained that “specially” means “to an extentgreater than in other cases or towards others” and “designed” means something that is “done, performed, or
made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” Wemust first evaluate “for whose, if anyone’s, use and benefit is the article specially designed,” and then,whether “those persons [are] physically handicapped [].”, 899 F.3d at 1314. SigvarisThe Court of Appeals for the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be“specially designed,” the merchandise “must be intended for the use or benefit of a specific class of personsto an extent greater than for the use or benefit of others” and adopted the five factors used by U.S. Customsand Border Protection (CBP):(1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by propertiesof the design, form, and the corresponding use specific to this unique design, from articles useful tonon-handicapped persons); (2) whether any characteristics are present that create a substantial probability ofuse by the chronically handicapped so that the article is easily distinguishable from articles useful to thegeneral public and any use thereof by the general public is so improbable that it would be fugitive; (3)whether articles are imported by manufacturers or distributors recognized or proven to be involved in thisclass or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which servehandicapped individuals; and, (5) whether the condition of the articles at the time of importation indicatesthat these articles are for the handicapped.Based on the information supplied, the TD I-13, TD I-16, and TD I-110 AAC devices do satisfy the 5 factorsset out by CBP. As a result, it is the opinion of this office that a secondary classification will apply insubheading 9817.00.96, HTSUS.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Luke LePage at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division