CLA-2 CO:R:C:M 951433 DWS
District Director
U.S. Customs Service
610 South Canal Street
Chicago, IL 60607
RE: Talking Alarm Clock; NY 864805; 9817.00.94
Dear Sir:
This is our response on Application for Further Review of
Protest No. 3901-91-101231, dated November 19, 1991, concerning
your action in classifying and assessing duty on talking alarm
clocks under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of talking alarm clocks (model no.
189-ST-10). Whenever the top lever is depressed, the clock
audibly announces hours and minutes. It also can be programmed
to announce the time every hour. The controls and a large LED
time readout are located at the base of the clock. Literature
provided by the importer states that the clock is produced to
assist the visually impaired.
ISSUE:
What is the proper classification of the talking alarm clock
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The merchandise was entered under subheading 9817.00.94,
HTSUS, which provides for: "[a]rticles specially designed or
adapted for the use or benefit of the blind or other physically
or mentally handicapped persons: [a]rticles for the blind:
[b]raille tablets, cubarithms, and special apparatus, machines,
presses, and types for their use or benefit exclusively."
However, the merchandise was liquidated under subheading
9105.11.40, HTSUS, which provides for: "[o]ther clocks: [a]larm
clocks: [b]attery or AC powered: [w]ith opto-electronic display
only."
In NY 864805, dated July 12, 1991, magnifying sheets and
television magnifying screens were classified under the HTSUS.
In that case, the importer argued that the merchandise was
produced to assist the visually impaired. It was ruled that
"[t]he magnifying screens and the magnifying sheets are not
articles that are specially designed for the handicapped. These
articles are useful to the general public and are not eligible
for duty free treatment under subheading 9817.00.96, HTSUS."
As with the merchandise in NY 864805, it is our position
that the talking alarm clock is not specially designed for the
handicapped. The fact that the clock audibly states the time and
utilizes an LED readout is as useful to the general public as it
is to the visually impaired.
Therefore, the talking alarm clock is classifiable under
subheading 9105.11.40, HTSUS.
HOLDING:
The talking alarm clock is classifiable under subheading
9105.11.40, HTSUS, which provides for: "[o]ther clocks: [a]larm
clocks: [b]attery or AC powered: [w]ith opto-electronic display
only."
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division