The tariff classification of iGlasses from China.

N149316 March 10, 2011 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.90.8100, 9817.00.94 Dennis Crotty UPS-SCS PO Box 369 Pembina, ND 58271 RE: The tariff classification of iGlasses from China. Dear Mr. Crotty: In your letter dated February 17, 2011, on behalf of Ambutech, Inc., you requested a tariff classification ruling. No sample was provided. Per the AmbuTech flyer you provided, the iGlasses is an Ultrasonic Mobility Aid which “detects objects in your path – gentle vibrations increase as you get closer.” It is clearly intended for those who are either totally blind or have vision so poor that it cannot be improved sufficiently even to see objects in their path by optical or opto-electronic means. It is thus very similar to the items described in Harmonized System Explanatory Note V-3 to 9021, i.e., “Electronic aids for the blind. These consist essentially of an ultrasonic transmitterreceiver powered by an electric battery. The frequency variations resulting from the time taken for the ultrasonic beam to travel out to an obstacle and be reflected back enable the user, through an appropriate device (e.g., an internal earpiece), to detect the obstacle and judge its distance.” The applicable subheading for the iGlasses 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. Although you do not propose the applicability of a secondary classification under HTSUS 9817.00.92-.96 (which provides for articles specially designed or adapted for the benefit of the blind or handicapped), you did attach a page with what appears to be a paragraph from an unspecified CBP ruling which discusses Headquarters Ruling Letter (HRL) 556449, dated May 5, 1992. That HRL does, in fact, concern the applicability of HTSUS 9817.00.92-.96 to certain items. We believe it is very unlikely that these would be used by those with acute or temporary blindness since blindness in both eyes is usually either very short lived or permanent. From the description supplied, a secondary classification will apply in HTSUS 9817.00.94 as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, articles for the blind, not including articles in raised print. 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 9817.00.94 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. 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 secondary classification of 9817.00.94, please contact the National Import Specialist at (646) 733-3037. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division