CLA-2 CO:R:C:M 951654 NLP
Mr. Thomas M. Lennox
Luminaud, Inc.
8688 Tyler Blvd.
Mentor, Ohio 44060
RE: Tracheostoma covers; articles specially designed or adapted
for the use or benefit of the blind or other physically or
mentally handicapped persons; U.S. Note 4(a) to subchapter
XVII, Chapter 98
Dear Mr. Lennox:
This is in response to your letter dated March 9, 1992,
requesting the tariff classification of tracheostoma covers
(stoma covers) under the Harmonized Tariff Schedule of the
United States (HTSUS). Three types of stoma covers were
submitted for our review.
FACTS:
According to your submission, stoma covers are used by
people who have had their larynx removed (laryngectomies) to
replace the lost function of the nose. Since the larynx has been
removed and the trachea turned to open in a stoma in the throat
just above the lungs, the nose can no longer serve its purpose of
warming and moisturizing inhaled air and in keeping airborne
foreign materials out of the lungs. Stoma covers serve these
functions and also absorb mucus secretions that may be expelled
from the stoma and help ease breathing and avoid crusting and
coughing.
The first type of stoma cover is called the Romet
Laryngectomy Filter Cover, known as the Romet Cover or Romet
Laryngectomee Filter. It is a dickey-type cotton knit cover
with velcro fastenings. This stoma cover is suitable for
outerwear and it will last indefinitely. It is about 8-1/2
inches by 11 inches and it is made in Italy.
The Buchanan Laryngectomee Protector is a bib-type cover
that ties around the neck. It is made of white foam that is
enclosed in a soft white cotton mesh covering. It is suitable
for wearing at home or under regular clothing. This cover is
typically used for a day and then it is washed. After 10
washings it should be discarded. The large one is 8-1/2 inches
wide by 7-1/4 inches in length. The small one is 6-1/2 inches
wide by 4-1/4 inches in length. This cover is made in Scotland.
The Stomafoam squares are small pieces of white foam held in
place by a strip of medical grade, non-irritating, non-
sensitizing adhesive. They would be used at home when the wearer
is not dressed or under regular clothing or neckwear. They
typically are used once and discarded. They are 2 inches by 2-
1/2 inches. They are sold in bags of 30 individually wrapped
squares. The wearer can choose between a cover that is 3/16 of
an inch thick or 1/8 of an inch thick. They are not suitable for
washing and reusing. These covers will be made in England.
ISSUE:
What is the tariff classification of the three stoma covers
under the HTSUS?
Are the stoma covers classified in subheading 9817.00.96,
HTSUS, which provides duty free treatment for articles specially
designed or adapted for the use or benefit of the blind or other
physically or mentally handicapped persons?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 9021, HTSUS, provides for the following:
Orthopedic appliances, including crutches, surgical belts
and trusses; splits and other fracture appliances;
artificial parts of the body; hearing aids and other
appliances which are worn or carried, or implanted in the
body, to compensate for a defect or disability; parts and
accessories thereof.
The stoma covers are worn by people who have had their
larynx removed. Since the larynx has been removed, the nose can
no longer serve its purpose of warming and moisturizing inhaled
air and in keeping airborne foreign materials out of the lungs.
The stoma covers serve these functions and also absorb mucus
secretions that may be expelled from the stoma and help ease
breathing and avoid crusting and coughing. As such, the stoma
covers compensate for the disability of not having a larynx.
Therefore, the covers are appliances which are worn on the body
to compensate for a disability and they are classified in
subheading 9021.90.80, HTSUS.
Subheading 9817.00.96, HTSUS, provides that articles
specially designed or adapted for the use or benefit of the blind
or other physically or mentally handicapped persons are eligible
for duty free treatment. U.S. Note 4(a) to subchapter XVII,
Chapter 98, HTSUS, states that:
For purposes of subheadings 9817.00.92, 9817.00.94 and
9817.00.96, 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 limits one or
more major life activities, such as caring for one's
self, performing manual tasks, walking, seeing,
hearing, speaking, breathing, learning, or working.
People who have had their larynx removed suffer from a permanent
physical impairment which limits their ability to breathe.
Therefore, for the purposes of subheading 9817.00.96, HTSUS,
people who have had laryngectomies are considered physically
handicapped as that term is defined in U.S. Note 4(a) to
Subchapter XVII.
The three stoma covers at issue are used by people who have
had laryngectomies to help them compensate for the lose of their
larnyx. The submitted covers are made of materials, such as
cotton and foam, that will absorb moisture and will remain
breathable. The covers are made of various thicknesses depending
on the size of the stoma and the differing amounts of secretion.
Moreover, the covers have different types of closures, such as,
ties, velcro fastenings and self-applied adhesive tape, which
allow the wearer to choose a specific cover depending on various
factors like one's neck shape, the tenderness of neck tissues and
hand/arm use capability. Thus, it is our position that the stoma
covers are specially designed for use by persons who have had
laryngectomies and they are entitled to entry free of duty under
subheading 9817.00.96, HTSUS.
HOLDING:
The stoma covers are classified in subheading 9021.90.80,
HTSUS, which provides for orthopedic appliances, including
crutches, surgical belts and trusses; splints and other fracture
appliances; artificial parts of the body; hearing aids and other
appliances which are worn or carried, or implanted in the body,
to compensate for a defect or disability; parts and accessories
thereof: other, other.
The stoma covers are articles specially designed or adapted
for the use or benefit of those with a physical handicap. The
stoma covers are classified in subheading 9817.00.96, HTSUS, and
are eligible for duty-free treatment upon entry into the United
States.
Sincerely,
John Durant, Director
Commercial Rulings Division