N044079

November 21, 2008

CLA-2-85:OT:RR:NC:1:108

CATEGORY: Classification

TARIFF NO.: 8528.59.1500; 9817.00.96

Mr. Michael J. Skidmore

Customs Consultant

103 Greenleaf Street

Quincy, MA 02169

RE: The tariff classification of a video magnifier display from Japan.

Dear Mr. Skidmore:

In your letter dated November 4, 2008, on behalf of Optelec US Inc., you
requested a tariff classification ruling.

The merchandise under consideration is a video magnifier display, which
is referred to as the FarView. The FarView is a composite machine, which
consists of a CCD camera with built in storage capability and a monitor
to view the captured images. This handheld video magnifier is designed
to take a picture of a magnified image or text and then display it onto
the LCD monitor to assist one in seeing or reading images or texts. This
device can also be connected to a VGA monitor to read the images at a
more comfortable size. It is stated that this portable device can
magnify images up to 42 times their original size.

It is the opinion of this office that the LCD monitor (classified in
heading 8528, Harmonized Tariff Schedule of the United States (HTSUS)
and the camera (classified in heading 8525, HTSUS) are of equal
importance for the correct functioning of the FarView. Based upon this
factor and in accordance with General Interpretative Rule 3(c), this
merchandise shall be classified in the heading which occurs last in
numerical order among those equally meriting consideration.

In your letter you suggest classification under 8528.59.2500, HTSUS,
which provides for flat panel screen monitors, other than incorporating
video recording or reproducing apparatus, with a video display diagonal
not exceeding 34.29 cm. However, since this device incorporates video
recording and reproducing capabilities, it is more specifically
classified under 8528.59.1500.

The applicable subheading for the Farview will be 8528.59.1500 ,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for Monitors and projectors, not incorporating television reception
apparatus; reception apparatus for television, whether or not
incorporating radio-broadcast receivers or sound or video recording or
reproducing apparatus: Other monitors: Other: Color: With a flat panel
screen: Incorporating video recording or reproducing apparatus: With a
video display diagonal not exceeding 34.29 cm. The rate of duty will be
Free.

Regarding your proposed secondary classification for this item in HTSUS
9817.00.94, you cite the application of that subheading to a "video
magnifier," which was "designed to greatly magnify only flat surfaces
such as newsprint and photographs," most likely for the "legally blind"
in New York Ruling Letter J87958 -- 108, 8-22-03.  However, Headquarters
Ruling Letter  H020515 -- GOB, 5-20-08, applied HTSUS 9817.00.96 to a
"Portable SenseView," which could be "used for reading a road map, a can
of food while shopping in a grocery store, a menu at a restaurant, and a
medicine bottle" and "suitable for use by certain individuals who have a
severe visual impairment, but are not necessarily blind."  

The illustrations in your attached information indicate that this item
is typically used in reading items that are not difficult for those with
vision correctible by ordinary eyeglasses, e.g., regular sized print in
books and the menu behind the counter in a delicatessen.

On that basis a secondary classification will apply in HTSUS 9817.00.96
as specially designed or adapted for the use or benefit of the
permanently or chronically physically or mentally handicapped, except
articles for the blind, if all applicable entry requirements are met,
including the filing with the Customs port of entry of the U.S.
Department of Commerce form ITA-362P.  This merchandise is already duty
free, but if you elect to claim the secondary classification in Chapter
98 of 9817.00.96 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.  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 ruling, contact
National Import Specialist Lisa Cariello at (646) 733-3014.

Sincerely,

Robert B. Swierupski

Director

National Commodity Specialist Division