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HQ 088629


May 22, 1991

CLA-2 CO:R:C:M 088629 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 9817.00.96

Scott A. Frane
Import Manager
Intertrans Corporation
1325 Eagandale Court, Suite 120
Eagan, MN 55121

RE: Talking book cassette player

Dear Mr. Frane:

This ruling is in response to your letter dated January 15, 1991, requesting a classification of the talking book cassette player under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples of the cassette player and literature were provided for our examination.

FACTS:

The merchandise at issue is an operational mechanism for a cassette player known as "Telex TBC", Talking Book Cassette Player. The operational mechanism is designed by Telex Communications of Minnesota and is produced in Japan. The operational mechanism has a rechargeable Ni-Cad battery built- in, 2-speed operation, and a 4-track operation, allowing it to play Talking Book 4-track cassette tapes or standard 2-track cassette tapes. Telex installs the operational mechanism into an outer plastic shell in its manufacturing plant in Minnesota.

The cassette player mechanism manifests special features not found in most other cassette recorder/players. The keys of the sample operational mechanism are color-coded, oversized and are molded such that they may be identified by finger contact, i.e., braille type keys. The mechanism also incorporates tone-indexing and variable speed features.

The cassette player mechanism encased in its plastic outer shell is sold exclusively to the Library of Congress and is not available for retail/commercial sale. The sample outer plastic shell provided for illustrative purposes has a molded seal of the Library of Congress, and the legend, in molded raised lettering, "LIBRARY OF CONGRESS-National Library Service for the Blind and Physically Handicapped".

It is the importer's position that this unit is highly specialized and advanced for use only by the blind and physically and mentally handicapped. Therefore, it is classifiable in Heading 9817, HTSUSA, which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons.

ISSUE:

Is the operational mechanism for the talking book cassette player classifiable in Heading 9817, HTSUSA.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

The duty-free treatment of articles for the handicapped is found in Heading 9817, HTSUSA, 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, 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."

Heading 9817, HTSUSA, establishes a two-part test: (1) the articles must be for the use or benefit of the blind or other physically or mentally handicapped, and (2) the articles must be specially designed or adapted for the use or benefit of these handicapped individuals.

The operational mechanism for the Telex TBC meets the above test. This mechanism is intended and designed to be used by the blind and the mentally and physically handicapped. The five principal control buttons are oversized and have raised braille type symbols by which they can be identified soley by touch. In addition, the control buttons are color-coded to facilitate instruction to mentally handicapped persons on the use of the TBC by an association method. For example, those who use the machine would be taught that the red key means "stop", while the green key means "start".

Moreover, there is a variable speed control feature that allows for the reduction of speed without distortion of the cassette tape's content. A two hour cassette can be played out over a 6 to 8 hour period. This feature will benefit one who is mentally handicapped. The Telex TBC is not sold through ordinary distribution channels. The mechanisms once inserted into their outer casing are to be delivered to the Library of Congress, which will lend them to blind and physically handicapped persons.

Finally, before the operational mechanism can be classified in Heading 9817, HTSUSA, we must decide if GRI 2(a) has been satisfied. GRI 2(a) states the following:

(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished entered unassembled or disassembled.

It is our position, based on the above information, that the operational mechanism has the essential character of the completed Telex TBC. The only thing that must be done in the United States is the placing of the plastic outer shell on the mechanism. The mechanism performs all the functions it is intended to perform on importation. Therefore, since the present information satisfies us that the subject operational mechanism is specially designed or adapted for use by blind and handicapped persons and it has the essential character of the finished Telex TBC, it is classifiable in Heading 9817, HTSUSA.

HOLDING:

The instant operational mechanism has several special features. The keys of the mechanism are color-coded, oversized and have raised braille type symbols. The mechanism also has tone-indexing and variable speed features. In addition, it is the importer's stated intent that this product will be sold exclusively to the Library of Congress and its outer casing will have a seal bearing the following legend-"LIBRARY OF CONGRESS- National Library Service for the Blind and Physically Handicapped". These features taken together lead us to the
conclusion that the Telex TBC is classifiable in subheading 9817.00.96, HTSUSA, which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, other. It is entitled to entry free of duty.

Sincerely,

John Durant, Director
Commercial Rulings Division

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