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HQ 951433

May 29, 1992

CLA-2 CO:R:C:M 951433 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9501.11.40

District Director
U.S. Customs Service
610 South Canal Street
Chicago, IL 60607

RE: Talking Alarm Clock; NY 864805; 9817.00.94

Dear Sir:

This is our response on Application for Further Review of Protest No. 3901-91-101231, dated November 19, 1991, concerning your action in classifying and assessing duty on talking alarm clocks under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of talking alarm clocks (model no. 189-ST-10). Whenever the top lever is depressed, the clock audibly announces hours and minutes. It also can be programmed to announce the time every hour. The controls and a large LED time readout are located at the base of the clock. Literature provided by the importer states that the clock is produced to assist the visually impaired.

ISSUE:

What is the proper classification of the talking alarm clock under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The merchandise was entered under subheading 9817.00.94, HTSUS, which provides for: "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons: [a]rticles for the blind: [b]raille tablets, cubarithms, and special apparatus, machines, presses, and types for their use or benefit exclusively." However, the merchandise was liquidated under subheading 9105.11.40, HTSUS, which provides for: "[o]ther clocks: [a]larm clocks: [b]attery or AC powered: [w]ith opto-electronic display only."

In NY 864805, dated July 12, 1991, magnifying sheets and television magnifying screens were classified under the HTSUS. In that case, the importer argued that the merchandise was produced to assist the visually impaired. It was ruled that "[t]he magnifying screens and the magnifying sheets are not articles that are specially designed for the handicapped. These articles are useful to the general public and are not eligible for duty free treatment under subheading 9817.00.96, HTSUS."

As with the merchandise in NY 864805, it is our position that the talking alarm clock is not specially designed for the handicapped. The fact that the clock audibly states the time and utilizes an LED readout is as useful to the general public as it is to the visually impaired.

Therefore, the talking alarm clock is classifiable under subheading 9105.11.40, HTSUS.

HOLDING:

The talking alarm clock is classifiable under subheading 9105.11.40, HTSUS, which provides for: "[o]ther clocks: [a]larm clocks: [b]attery or AC powered: [w]ith opto-electronic display only."

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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