CLA-2-90:OT:RR:NC:2:235
Mr. David Prata
Geodis USA Freight Forwarding
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a “Hearing Amplifier Kit” from China
Dear Mr. Prata:
In your letter dated January 19, 2017, on behalf of your client, CVS Health, you requested a classification ruling on a “Hearing Amplifier Kit,” which you also refer to as “Item number 207741.” The provided sample has been reviewed and will be returned as requested. In your letter, you have described the product at issue as a retail-ready kit, comprised of a sound amplifier, three plastic earplugs in different sizes, a spare battery, and a plastic storage case. This product is intended to be worn as an in-ear sound amplification device.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the sound amplifier.
The applicable subheading for the “Hearing Amplifier Kit” will be 9021.40.0000, Harmonized Tariff Schedule of the United States (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: Hearing Aids, excluding parts and accessories thereof. The general rate of duty will be free.
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 https://hts.usitc.gov/current.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division