CLA-2-85:OT:RR:NC:N2:209
Paula Connelly
Law Offices of Paula M. Connelly
100 Trade Center Suite 660
Woburn, MA 01801
RE: The tariff classification of a headphone set from China
Dear Ms. Connelly:
In your letter dated July 11, 2019, you requested a tariff classification ruling on behalf of your client, Eversound, Inc.
The item concerned is referred to as the Eversound headset. It is stated that this system is designed specifically for use by hearing impaired senior citizens or those suffering from dementia related diseases. The features include an ergonomic volume dial on each pair of headphones, a compact, portable transmitter that connects to any audio source including phones, tablets, televisions, radios, A/V systems, etc., and lightweight headphones that are hearing-aid friendly and comfortable for extended listening sessions. The Eversound headset is sold solely to senior living centers and is not sold to the general public. The Eversound headset features a greater volume range than normal headphones in order to be ADA compliant. In addition, it is made of antimicrobial materials which makes it suitable for use in senior housing facilities.
The headphone set consists of a charging case(s), headphones, a transmitter, a belt pack, 2 audio cables, an auxiliary cable, an RCA cable, a lapel microphone and a charging cord. The principal function of the set is imparted by the headphones.
The applicable subheading for the Eversound headset system will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones,
whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier
sets; parts thereof: Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” The rate of duty will be Free.
In your submission you request consideration for a secondary classification of 9817.00.96, which covers articles specially designed or adapted for the use or benefit of the physically or mentally handicapped, along with parts and accessories thereof. Chapter 98, Subchapter XVII, U.S. Notes 4(a) 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 Eversound headset system is intended to benefit hearing impaired persons and those who may suffer from dementia related diseases, which you feel are clearly a permanent or chronic physical or mental impairment. Based on the information supplied, we agree that a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped free of duty and user fees (if any).
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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division