The tariff classification of hearing loop drivers from the United Kingdom

N361534June 3, 2026CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8517.62.0090; 9817.00.96 Alyssa VasquezContacta Inc.4025 Tampa Road, Suite 1107AOldsmar, FL 34677RE: The tariff classification of hearing loop drivers from the United KingdomDear Ms. Vasquez:In your letter dated May 14, 2026 , you requested a tariff classification ruling on five models of hearing loopdrivers.The items under consideration are five models of hearing loop drivers, model numbers V34 PRO, V34a PRO,V22a PRO, V22+, and V15a+. A hearing loop driver is a specialized type of audio transmitter module. It is acomponent of a induction loop (also called a hearing loop) system, which provides assistive listening forpeople with hearing loss.These five loop drivers are for sole use within an assistive hearing loop system. A hearing loop systems is anassistive listening solution that delivers sound directly into hearing aids and cochlear implants. Hearing loopsrequire these specialized transmission devices to feed a loop of wire to create an electromagnetic field, whichcarries the audio signal. The persons with hearing loss who are in the electromagnetic field pick up the audiosignal through the telecoil in their hearing aid or cochlear implant. The hearing loop transmission devices arecreated to meet the international standard IEC 60118-4. Only people using hearing aids, cochlear implants ora loop listener/receiver with a telecoil can utilize the hearing loop system.The applicable subheading for the five models of hearing loop drivers, model numbers V34 PRO, V34a PRO,V22a PRO, V22+, and V15a+ will be 8517.62.0090, Harmonized Tariff Schedule of the United States(HTSUS), which provides for “Telephone sets, including smartphones and other telephones for cellularnetworks or for other wireless networks; other apparatus for the transmission or reception of voice, images orother data, including apparatus for communication in a wired or wireless network (such as a local or widearea network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; partsthereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for thereception, conversion and transmission or regeneration of voice, images or other data, including switchingand routing apparatus: Other”. The general rate of duty will be Free.In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,which applies to articles and parts of articles specifically designed or adapted for the use or benefit of thepermanently or chronically physically or mentally handicapped.Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of theblind or other physically or mentally handicapped persons; parts and accessories (except parts andaccessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in theforegoing articles . . . Other.” The term “blind or other physically or mentally handicapped persons” includes“any person suffering from a permanent or chronic physical or mental impairment which substantially limitsone or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing,hearing, speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.Subheading 9817.00.96, HTSUS, excludes “(i) articles for acute or transient disability; (ii) spectacles,dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnosticarticles; or, (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS.In , 227 F. Supp 3d 1327, 1336 (Ct. Int’l Trade 2017), , 899 F.3d 1308Sigvaris, Inc. v. United Statesaff’d(Fed. Cir. 2018), the U.S. Court of International Trade (CIT) explained that “specially” means “to an extentgreater than in other cases or towards others” and “designed” means something that is “done, performed, ormade with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” Wemust first evaluate “for whose, if anyone’s, use and benefit is the article specially designed,” and then,whether “those persons [are] physically handicapped.” , 899 F.3d at 1314.SigvarisThe Court of Appeals for the Federal Circuit (CAFC) clarified in , 899 F.3d at 1314-15 that to beSigvaris“specially designed,” the merchandise “must be intended for the use or benefit of a specific class of personsto an extent greater than for the use or benefit of others” and adopted the five factors used by U.S. Customsand Border Protection (CBP):(1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by propertiesof the design, form, and the corresponding use specific to this unique design, from articles useful tonon-handicapped persons); (2) whether any characteristics are present that create a substantial probability ofuse by the chronically handicapped so that the article is easily distinguishable from articles useful to thegeneral public and any use thereof by the general public is so improbable that it would be fugitive; (3)whether articles are imported by manufacturers or distributors recognized or proven to be involved in thisclass or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which servehandicapped individuals; and, (5) whether the condition of the articles at the time of importation indicatesthat these articles are for the handicapped.Based on the information supplied, the hearing loop drivers, model numbers V34 PRO, V34a PRO, V22aPRO, V22+, and V15a+ satisfies the 5 factors set out by CBP. Theses devices are specially designed oradapted for the use or benefit of the permanently or chronically physically or mentally handicapped, as theyare used exclusively with a hearing loop system, and cannot be adapted for use with other devices. As aresult, it is the opinion of this office that a secondary classification will apply in subheading 9817.00.96,HTSUS.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Steven Pollichino at steven.pollichino@cbp.dhs.gov. Sincerely, (for)James P. ForkanDirectorNational Commodity Specialist Division