CLA-2-85:RR:NC:1:108 G82034
Ms. Margarita Doyle
Rehan Electronics Ltd.
Industrial Estate, Courtown Road
Gorey,Co. Wexford Ireland
RE: The tariff classification of, and for the duty free treatment as an article for the handicapped under the Nairobi Protocol, of “The Ergo” from Ireland.
Dear Ms. Doyle:
In your letter dated August 24, 2000 you requested a tariff classification ruling.
The item in question is denoted as “The Ergo Black and White” model which is composed of a CCD camera, a mechanical lens assembly, a video processor, a 17” black and white monitor, an illuminator, power supply and stand. It is designed to enable people who are visually impaired to read printed material. The operator places the printed material under the monitor, adjusts the focus, luminance and degree of magnification. The image is passed through the CCD camera and displayed directly onto the black and white monitor for viewing by the user.
It has been stated that the Ergo will be used by visually impaired people (handicapped) for the purpose of reading books, newspapers or view photographs and a variety of other objects.
The applicable subheading for the the Ergo will be 8528.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors; Video monitors; Black and white or other monochrome. The rate of duty will be 5 percent ad valorem. On the basis that this item is designed for use by the visually impaired a secondary classification will apply for this item in HTS 9817.00.94, as specially designed or adapted for the use or benefit of the blind, free of duty, if all applicable entry requirements are met including the filing with the Customs port of entry of the U. S. Department of Commerce form ITA-362P.
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 Michael Contino and Jim Sheridan at 212-637-7039 and 7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division