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HQ 088503


May 3, 1991

CLA-2 CO:R:C:M 088503 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9817.00.96

Ms. Evelyn Appel-Schaefer
Air Import Manager
James J. Boyle & Co.
7820 North East Holman #B-9
Portland, OR 97218

RE: GEWA Model 7506 Speech Synthesizer; Converter Of Digital Data Generated By Typing Characters On A Keyboard To Analog Data Output As Synthesized Voice Sounds; Handicapped; Hearing Impaired; Physically Disabled; Speech Defects; Polycom

Dear Ms. Appel-Schaefer:

Your request on behalf of Zygo Industries, Inc., dated January 3, 1991, for a classification ruling on the GEWA Model 7506 Speech Synthesizer has been referred by the Regional Commissioner of Customs, New York to Customs Headquarters for a reply.

FACTS:

The merchandise consists of the GEWA Model 7506 Speech Synthesizer. The device is used by persons who have speech defects or are otherwise physically handicapped. The Speech Synthesizer converts digital data generated when characters are typed on a keyboard, to analog data which is output as synthesized voice sounds. The Speech synthesizer is designed as an attachment to another GEWA product described as the Polycom.

ISSUE:

Is the merchandise classified in 9817.00.96, HTSUSA, as articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, or in an applicable Heading in Chapters 1-97?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

Heading 9817 describes articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons. Chapter 98, Subchapter XVII Note 4(a) provides in part that the term "blind or other physically or mentally handicapped persons" includes persons suffering from impairments which substantially limit one or more major life activity, including speaking, hearing or seeing. The apparatus is not subject to one of the exclusions from Heading 9817 provided in Chapter 98, Subchapter XVII Note 4(b).

The GEWA Model 7506 Speech Synthesizer is specially designed for use by the physically handicapped, and is described in Heading 9817. The merchandise is classified in 9817.00.96, HTSUSA.

HOLDING:

The GEWA Model 7506 Speech Synthesizer is classified as articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, other, in 9817.00.96, HTSUSA.

Sincerely,


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