CLA-2-90:OT:RR:NC:N4:405
Mr. Harold Averill
Corrigan Dispatch Company
Box 3610 Brownsville, TX 78523
RE: The tariff classification of pediatric hearing aid care kit.
Dear Mr. Averill:
In your letter dated October 27, 2010, on behalf of Starkey Laboratories, you requested a tariff classification ruling and the determination of “Marking Requirements.” No samples were provided.
The merchandise at issue is described as a Pediatric Hearing Aid Care Kit. You state that the article is intended to serve as a care, use, and storage kit for the maintenance and upkeep of Starkey pediatric hearing aids.
Each kit contains the following articles:
Kids Hearing Aid Carrying Pouch
Pediatric Listening Assembly
Earmold Air Blower
Battery Tester
Oto-Ease Lubricant
Hearing Aid and Earmold Spray
Dry Aid Super Star (a container of silica gel pellets)
Children’s Hearing Handbook
The pouch is not used as a carrying case for the hearing aid.
From the Carta de Proceso that you provided, these kits will be imported from Mexico, packaged for retail sale. We do consider them to be put up together to meet a particular need.
You propose classification of the entire Pediatric Hearing Aid Care Kit in HTSUS 9021.90.4040. However, we agree with you that none of the elements, per se, of the kit are classified in HTSUS 9021 so it cannot be classified there as a set under HTSUS General Rule of Interpretation 3. Also, maintenance kits are not considered parts or accessories of the items that they are used to maintain. See, for example, New York Ruling Letter N030217 – 233, June 10, 2008, regarding musical instrument maintenance kits.
We find that the battery tester, used to confirm that the battery has sufficient voltage remaining to power the child’s hearing aid until the next test, would be classified in the last heading which equally merits consideration as providing the essential character of the kit. We agree that the battery tester is classified in HTSUS 9030.33.0040, and is the only item in the kit classified in that heading.
The applicable subheading for the kit will be 9030.33.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other instruments and apparatus for measuring or checking voltage, resistance or power, without a recording device. The rate of duty will be 1.7%.
Regarding the marking requirement, you state that all the components that are packed in Mexico are of USA origin and that only the pouch into which they are packed is of Chinese origin.
We do not consider the pouch to “merit equal consideration in for determining the essential character” of the imported kit. See Customs Regulation 102.11-c and, for example, Headquarters Ruling Letter 561580 - KSG, July 11, 2000. Since all of the other goods are of USA origin, we find that the imported kit is a good of the United States for marking purposes. Accordingly, it will not be required to have any country of origin marking pursuant to 19 U.S.C. 1304 when imported into the United States.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR Part 181).
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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