The tariff classification of a desktop video magnifier from Ireland

N184335 September 27, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8528.59.30, 9817.00.96 Seamus Doyle Rehan Electronics, Ltd. Brunswick Row Aughrim Road Carnew Co. Wicklow, Ireland RE: The tariff classification of a desktop video magnifier from Ireland Dear Mr. Doyle: In your letter dated September 12, 2011, you requested a tariff classification ruling. No sample was provided. The merchandise at issue is a desktop video magnification system referred to as the “i-See”. The system is used to view printed text pages and photos up to 50 times in magnification. A user places a page or photo on the reading table at the base of the unit. The incorporated camera captures the image and displays it on an attached TFT LCD screen (ranging in size from 17" to 22"). The unit features a control panel directly below the LCD screen that allows a user to adjust the zoom level, change the viewing mode, and select from one of 9 contrast settings. The applicable subheading for the i-See will be 8528.59.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides Monitors and projectors, not incorporating television reception apparatus…Other monitors: Other: Color: With a flat panel screen: Other: Other. The rate of duty will be 5% ad valorem. In your submission you indicate that the i-See video magnifier is intended for the visually impaired (though not for those who are completely blind). You indicate that the device is essential for those with poor vision to perform everyday tasks like reading books, papers, bills, and even the fine print on their medication. You also indicate that one of the contrast settings, which displays yellow text on a blue background, is found to be very useful for users suffering from macular degeneration. The i-See is similar in form and function to the desktop magnification system known as the Multiview, described in New York Ruling Letter N080114, dated November 9, 2009. Like the desktop magnification system in that ruling letter, the i-See is designed to help individuals read printed media and view images that would be easily accessible to those with normal vision or correctible vision (by the wearing of glasses or contact lenses). Like the Multiview, the i-See is primarily marketed to those whose poor vision cannot be corrected with eyeglasses or other corrective lenses. On that basis we agree that a secondary classification will apply for the i-See desktop video magnifier in subheading 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). 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. 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 classification in 9817.00.96, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division