Protest for Further Review 3501-9-000083, filed October 20, 1989: Hearing Aid Parts (potentiometers/resistors)

HQ 086824 July 17, 1990 CLA-2:CO:R:C:G 086824 SER CATEGORY: Classification TARIFF NO.: 8533.40.0070 District Director of Customs 110 4th Street S. Room 137 Minneapolis, MN 55401 RE: Protest for Further Review 3501-9-000083, filed October 20, 1989: Hearing Aid Parts (potentiometers/resistors) Dear Sir: This protest was filed October 20, 1989, against your decision in the classification of hearing aid parts, in entry no. 791-0884386, made April 6, 1989 and liquidated July 21, 1989. Our decision follows: FACTS: The hearing aid parts (potentiometers/resistors) were liquidated in subheading 8533.40.0070, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for electrical resistors: other variable resistors, including rheostats and potentiometers: other: other. The protestant does not dispute this classification determination, but believes that the potentiometers qualify for duty-free treatment under subheading 9817.00.9600, HTSUSA, which addresses articles specially designed or adapted for the use or benefit of physically handicapped persons. ISSUE: Is the merchandise at issue an "article" within subheading 9817.00.9600, HTSUSA, which provides for, "[a]rticles specially designed or adapted for the use or benefit of . . . physically . . . handicapped person." -2- LAW AND ANALYSIS: The duty-free treatment of articles for the handicapped is provided in subheading 9817.00.9600, HTSUSA, which provides for articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons other than the blind. It is Customs position that this subheading, directed to "articles", does not include parts of those articles. Under the statute (HTSUSA), if parts are to be included within a provision, they are specifically provided for in the language of the tariff. Numerous examples exist, one such example is Heading 9506, HTSUSA, which provides for "[a]rticles and equipment for gymnastics [and] . . . parts and accessories thereof." HOLDING: You should deny this protest. The merchandise at issue, hearing aid parts (potentiometers/resistors), are properly classified in subheading 8533.40.0070, HTSUSA. A copy of this decision should be attached to the Form 19 to be returned to the protestant. Sincerely, John Durant, Director Commercial Rulings Division