CLA-2 CO:R:C:S 556135 SER
Mr. Brian Hewitt
Global Assistive Devices, Inc.
3511 West Commercial Blvd. Suite 226
Fort Lauderdale, FL 33309
RE: Eligibility for duty-free treatment under subheading
9817.00.96, HTSUSA, of alarm clocks specially designed for
the hearing impaired, from Hong Kong; parts
Dear Mr. Hewitt:
This is in reference to your letter of June 17, 1991,
requesting a ruling on the eligibility for duty-free treatment
under subheading 9817.00.96, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of alarm clocks with an
auxiliary jack for a "bed shaker", and parts used in the
manufacture of the "bed shakers".
FACTS:
The article at issue is an alarm clock, designated as the
Global Buddy Model B12, which is an AC-powered table clock
incorporating standard alarm clock features. In addition, the
clock features an auxiliary jack integrated into the wiring of
the alarm system, which is designed for the connection of a "bed
shaker". It is this characteristic which distinguishes the clock
from standard alarm clocks. The low voltage "bed shaker", which
is manufactured in the U.S., is designed to be plugged into the
jack at the back of the clock and, at the alarm-set time, a
hearing-impaired person can awaken by the vibration caused by the
"bed shaker".
The alarm clocks are imported by Global Assistive Devices,
Inc., which manufactures and distributes devices for the deaf and
hearing impaired. The alarm clocks are marketed as devices for
the hearing impaired.
ISSUE:
Whether the alarm clocks and parts of the "bed shakers" are
specially designed for the use of the handicapped, and,
therefore, eligible for duty-free treatment under subheading
9817.00.96, HTSUSA.n
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LAW AND ANALYSIS:
Presidential Proclamation 5978 and section 1121 of the
Omnibus Trade and Competitiveness Act of 1988 provided for the
implementation of the Nairobi Protocol to the Agreement on the
Importation of Educational, Scientific, and Cultural Materials
(Florence Agreement) into the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Included in this agreement is
the duty-free treatment of certain articles for the handicapped,
which is provided for in subheadings 9817.00.92, 9817.00.94, and
9817.00.96, HTSUSA. These subheadings specifically state that
"articles specially designed or adapted for the use or benefit of
the blind or other physically or mentally handicapped persons"
are eligible for duty-free treatment.
U.S. Note 4(a) to subchapter XVII, Chapter 98, HTSUSA,
states that, "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 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." The alarm
clocks at issue are for the benefit of individuals who are
hearing impaired. Clearly, these individuals are handicapped
within the definition provided for in these subheadings.
It is our opinion that the alarm clocks with the special
auxiliary jacks are articles specially designed for the use or
benefit of the hearing impaired, and, therefore eligible for
duty-free treatment under subheading 9817.00.96, HTSUSA. The
clock is specially designed to incorporate the "bed shaker",
through the auxiliary jack which is integrated into the wiring of
clock. When attached to the clock, the "bed shaker" benefits the
hearing impaired, who cannot hear the standard noise associated
with alarm clocks, by causing vibrations which awaken the
hearing-impaired person. In addition, consistent with previous
Headquarters Rulings, the clocks are imported by manufacturers
and distributors of devices for the deaf and hard of hearing, and
the clocks are of the class or kind of article sold in stores who
serve the hearing impaired. See, Headquarters Ruling Letter
(HRL) 087625 dated November 1, 1990.
n
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You also inquire whether "parts" used in the manufacture of
the "bed shakers" are eligible for duty-free treatment under
subheading 9817.00.96, HTSUSA. Customs has previously ruled that
subheading 9817.00.96, HTSUSA, applies to "articles" and not
"parts" or "accessories" of articles. See, Headquarters Ruling
Letters (HRLs) 087559 dated October 9, 1990, and 086303 dated
February 13, 1990. The conclusions reached in these rulings were
simply a restatement of the well-established principle of Customs
law, reiterated by the courts, "that a tariff provision which
does not specifically provide for parts does not include parts."
Westminster Corp. v. United States, 432 F.Supp. 1055, 1058
(1977), Glass Products, Inc. v. United States, 641 F.Supp. 813,
815 (CIT 1986), Murphy & Co. v. United States, 13 Ct.Cust. Appls.
256, T.D.41201 (1925). Therefore, the parts imported for the
manufacture of "bed shakers" are not eligible for duty-free
treatment under subheading 9817.00.96, HTSUSA.
HOLDING:
The alarm clocks at issue are specially designed for the use
or benefit of individuals with chronic or permanent hearing
impairment, and, therefore, are eligible for duty-free treatment
under subheading 9817.00.96, HTSUSA. This tariff provision
provides duty-free treatment to "articles" specially designed or
adapted for the use of the handicapped and not to "parts" of
articles. Therefore, the parts imported and used in the
manufacture of the "bed shakers" are ineligible for duty-free
treatment under this subheading.
Sincerely,
John Durant, Director