CLA-2 CO:R:C:S 556196 SER
District Director
U.S. Customs Service
P.O. Box 791
Great Falls, MT 59403
RE: Protest No. 330790100049, contesting denial of duty-free
treatment for pacing leads under subheading 9817.00.96,
HTSUSA; parts; Nairobi Protocol
Dear Sir:
This protest, filed by Fritz Companies, Inc., on behalf of
Telectronics Inc., contests the classification and assessment of
duties by your office on pacing leads, under subheading
8544.41.00, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The issue raised is whether the pacing leads
are eligible for duty-free treatment under subheading 9817.00.96,
HTSUSA, which provides duty-free treatment to articles specially
designed or adapted for the handicapped. It is the position of
Customs that this subheading does not apply to "parts" of these
articles.
Headquarters Ruling Letter (HRL) 556178 dated December 11,
1991 (copy enclosed), an internal advice decision issued to your
office, addressed the identical fact situation involved in this
protest. In HRL 556178, Customs determined that the pacing leads
are "parts", and, therefore, are ineligible for duty-free
treatment under subheading 9817.00.96, HTSUSA. In addition, the
proper classification was determined to be subheading
9021.90.4080, HTSUSA, which provides for parts of pacemakers.
Accordingly, you should deny this protest in full. A copy
of this decision, and HRL 556178, should be attached to the
Customs Form 19, Notice of Action, to be returned to the
protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division