The tariff classification of Hearing Aids from Sweden

NY J89883 November 4, 2003 CLA-2-90:RR:NC:N1:105 J89883 CATEGORY: Classification TARIFF NO.: 9021.40.0000, 9817.00.96 Ms. Yolanda Landau Wilson Logistics, Inc. 270 Terminal Avenue Clark, New Jersey 07066 RE: The tariff classification of Hearing Aids from Sweden Dear Ms. Landau: In your letter dated October 16, 2003, for Oticon Inc., you requested a tariff classification ruling. No samples were submitted. You state that the imports are “Hearing Aids.” Per the summary on their web page, Oticon is an international hearing aid manufacturer which offers hearing instruments for hearing impaired people. You indicate you have been entering the items under HTS 9021.90.40, but that is the provision for parts and accessories, not hearing aids (including incomplete hearing aids per Harmonized System General Rules of Interpretation, Explanatory Note to Rule 2-I). The applicable subheading for the Oticon Hearing Aids will be 9021.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Hearing Aids, excluding parts and accessories thereof. The rate of duty will be free. A secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), 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. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division