CLA-2 CO:R:C:M 952169 NLP
Mr. Richard J. Ryan
Technology for Independence
529 Main Street
Boston, MA 02129
RE: Talking watches; articles specially designed or adapted for
the use or benefit of the blind or physically or mentally
handicapped; subheadings 9817.00.92, 9817.00.94 and
9817.00.96; Section XXII, Chapter 98, Subchapter XVII, U.S.
Note 4(a); HRL 951433
Dear Mr. Ryan:
This is in response to your letter dated June 8, 1992, in
which you requested the tariff classification of two talking
watches under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
Two types of talking watches were submitted for our review.
Model UT 6647 has a plastic case, a LCD digital read out and it
is battery operated. The watch audibly announces the time of
day, the hour and the minutes by pressing various buttons located
on either side of the watch. In addition, an alarm time can be
set and the alarm will sound at the time set. The wearer can
then press the "talking button" and the alarm will stop after the
time is audibly announced. Moreover, by pressing the "talking
button", the watch announces the hour and minutes when setting
the time and the alarm.
Model UT 6657 also has a plastic case, a LCD digital read
out and is battery operated. It has all of the same functions as
the above watch. However, the buttons for the various features
are on the top of the watch below the LCD read-out.
According to the importer, these watches are sold to the
National Federation of the Blind, the American Foundation for the
Blind and the Canadian National Institute for the Blind.
ISSUE:
What is the tariff classification of the talking watches
under the HTSUS?
Are the talking watches specially designed or adapted for
the use or benefit of the blind or other physically or mentally
handicapped persons? Are the watches types of articles that are
exclusively for the use or benefit of the blind?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 9101, HTSUS, provides for "[w]rist watches, pocket
watches and other watches, including stop watches, with case of
precious metal or of metal clad with precious metal." Heading
9102, HTSUS, provides for "[w]rist watches..., other than those
of heading 9101." As these wrist watches do not have cases of
precious metal or metal clad with precious metal, they are
classified in heading 9102, HTSUS. Specifically, they are
classified in subheading 9102.12.80, HTSUS, which provides for
"[w]rist watches..., other than those of heading 9101: [w]rist
watches, battery powered, whether or not incorporating a stop
watch facility: [w]ith opto-electronic display only: [o]ther."
The duty-free treatment of articles for the blind and
handicapped is found in heading 9817, 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". U.S. Note 4(a) to subchapter XVII, Chapter 98, HTSUS,
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.
Therefore, for the talking watches to be eligible for duty
free treatment, they must be considered "specially designed or
adapted for the use or benefit of the blind or other physically
or mentally handicapped." Specifically, the watches must be
classifiable within one of the following subheadings:
Articles specially designed or adapted for the use
or benefit of the blind or other physically or
mentally handicapped persons:
Articles for the blind:
9817.00.92 Books, music and pamphlets, in raised
print, used exclusively by or for
them......
9817.00.94 Braille tablets, cubarithms, and special
apparatus, machines, presses, and types
for their use or benefit exclusively...
Headquarters Ruling Letter (HRL) 951433, dated May 29, 1992,
dealt with the classification of a talking alarm clock. Whenever
the top lever was depressed, the clock audibly announced the
hours and minutes. It could also be programmed to announce the
time every hour. The controls and a large LED time readout were
located at the base of the clock. Literature provided by the
importer stated that the clock was produced to assist the
visually impaired. In determining that the clock was not
classified in subheading 9817.00.94, HTSUS, Customs looked to the
fact that the clock's features were as useful to the general
public as they were to the visually impaired. Therefore, we held
that it was not specially designed for the handicapped and it was
not of a type exclusively for the use or benefit of the blind.
It is our position that the talking watches are not
specially designed for the handicapped, nor can they be
considered types of articles that are exclusively for the use or
benefit of the blind. The watches are equipped with features
that are routinely found in watches intended for use by the
general public. For example, the watches have LCD digital read
outs and these have normal sized numbers. This read out would be
of no use to a blind person and its inclusion in the watch makes
it useful to the general public as a time telling device.
Moreover, neither the packaging of the watches or their
accompanying instructions suggest that these watches are articles
specially designed or adapted for the blind. The instructions on
the inside flap of the box are not in braille and they appear to
be basic instructions on using the watches' various features.
There is nothing in the instructions to indicate that the watch
is to be used by a blind person.
The packaging resembles packaging for a regular watch.
The wording on the box does not suggest that this is a special
kind of watch for the blind. Therefore, while this watch has
features that are attractive for the blind and visually impaired,
given the LCD digital read out, the normal sized numbers, the
lack of braille instructions and the packaging, this watch cannot
be considered an article that is exclusively used for the blind.
Thus, the watch is not considered "specially designed or adapted"
for the use or benefit of the blind and it would not be
classified in either subheading 9817.00.92, HTSUS, or subheading
9817.00.94, HTSUS.
HOLDING:
The talking watches are classified in subheading 9102.12.80,
HTSUS, which provides for "[w]rist watches..., other than those
of heading 9101: [w]rist watches, battery operated, whether or
not incorporating a stop watch facility: [w]ith opto-electronic
display only: [o]ther." The rate of duty is 3.9% on the movement
and the case and 5.3% on the battery.
Sincerely,
John Durant, Director
Commercial Rulings Division