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NY 847940

Dec 26, 1989

CLA-2-85:S:N:N1:109 847940


TARIFF NO.: 8534.00.0000, 9021.90.4040

Mr. Louis P. Amoriello Sr.
C & S International Corporation
400 Lafayette Building
437 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of hearing aid parts from Taiwan.

Dear Mr. Amoriello:

In your letter dated November 29, 1989, you requested a tariff classification ruling on behalf of Ensonig Corporation, Malvern, PA.

Mr. Tom Rizol of Ensonig Corporation described the parts as follows:

1. The plastic pieces are the complete housing into which the ceramic pieces and the flexible circuits are assembled.

2. Ceramic pieces and flexible circuits which are circuits formed on an insulating base. The circuits are imported without any components. The components are added to the circuits in the United States.

The applicable subheading for the ceramic pieces and flexible circuits will be 8534.00.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]rinted circuits." The rate of duty will be 5.3 percent ad valorem.

The applicable HTS subheading for the plastic parts will be 9021.90.4040, which provides for "[p]arts and accessories of hearing aids. The rate of duty will be 4.2 percent ad valorem.

In regard to the applicability of subheading 9817.00.96, HTS, which provides for free entry for articles specially designed for the use or benefit of the handicapped, parts of articles are not eligible for this provision.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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