CLA-2-90:RR:NC:1:105 D80822
Mr. James Shaw
Panasonic Logistics Company of America
2 Panasonic Way
Secaucus, NJ 07094
RE: The tariff classification of an Assistive Listening Device from Japan
Dear Mr. Shaw:
In your letter dated August 3, 1998, you requested a tariff classification
ruling.
Model# WH-770 is an assistive listening device which consists of a small
microphone and amplifier with a volume control that rests in the ear. The unit
is designed to enhance listening and hearing in conversation or in group
activities. You stated in your letter that "the unit is not uniquely fitted to
the ear as most hearing aids are. It does not require a special prescription
from an audiologist or hearing aid specialist. It is sold at retail in
pharmacies or via direct advertising."
From the fact that it is worn in the ear canal and from your advertising
literature, it appears that these devices will be used principally as a low cost
way to compensate for hearing loss in people with moderate deafness and not to
enhance the hearing of others to hear faint sounds.
The applicable subheading for the assistive listening device 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 0.8 percent ad valorem.
The assistive listening device is eligible for free entry under the
provision for articles specially designed or adapted for the use or benefit of
physically or mentally handicapped persons, other than the blind, in subheading
9817.00.96, HTS. All applicable entry requirements must be met including the
filing of form ITA-362P.
2
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of this 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 this ruling, contact National
Import Specialist James Sheridan at (212) 466-5669.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division