CLA-2-90:OT:RR:NC:N4:405
Richard L. Writsman
Compliance Supervisor
Sony Electronics, Inc.
2201 E. Carson Street
Long Beach, CA 90810
RE: The tariff classification of Closed Captioning Glasses from Japan.
Dear Mr. Writsman:
In your letter dated May 29, 2012, you requested a tariff classification ruling. No samples were provided.
You suggest that classification of the Sony Closed Captioning Glasses with Audio Assist, Model STW-C140GI, under heading 9004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, is an incorrect classification and we agree with you. However, you also suggest that Model STW-C140GI is correctly classified under subheading 9013.80.9000, HTSUS, which provides for liquid crystal devices not constituting articles provided for more specifically in other headings. Model STW-C140GI consists of a pair of glasses with display technology made of liquid crystal material to display the closed captioned dialogue plus a receiver box for seven channels for the closed captioning data and seven channels for audio, per se. Those signals are transmitted by separate devices at the location, not part of this import. The audio can be used by those who have limited hearing and/or desire additional descriptions of the action on screen. This requires headphones which also are not part of this import. Although the liquid crystal device is an important element of the whole item, per Note 3 to HTSUS Chapter 90, an apparatus, consisting of individual components intended to contribute to a clearly defined function covered by one heading in Chapter 90, is classified in the heading appropriate to that function.
The heading to HTSUS 9021 provides for, inter alia, Hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. We believe your import, as a whole, performs that function.
Accordingly, Model STW-C140GI is not classifiable under subheading 9013.80.9000, HTSUS.
Regarding classification in HTSUS 9021, eyeglasses are routinely referred to as “worn,” and the imports compensate for a defect in the wearer’s ability to hear (and is some cases to see) and are an electronically sophisticated and specialized way to accomplish this, somewhat analogous to the electronic aids for the blind while walking included in Harmonized System Explanatory Note V to 9021.
The applicable subheading for the STW-C140GI will be 9021.90.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability and parts and accessories thereof. The rate of duty will be free.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, the level of deafness which would necessitate the use of glasses to read the closed captioned dialogue is ordinarily chronic or permanent as opposed to acute or transient.
On that basis a secondary classification will apply in HTSUS 9817.00.96 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. This merchandise is already duty free, but if you elect to claim the secondary classification in Chapter 98 of 9817.00.96 and meet the entry requirements, no merchandise processing fee will apply to those importations even if they are non-NAFTA, noting, e.g., Headquarters Ruling Letter 229110 IDL, 8-29-02. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Thomas Russo
Director
National Commodity Specialist Division