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NY D80822

August 11, 1998

CLA-2-90:RR:NC:1:105 D80822


TARIFF NO.: 9021.40.0000

Mr. James Shaw

Panasonic Logistics Company of America

2 Panasonic Way

Secaucus, NJ 07094

RE: The tariff classification of an Assistive Listening Device from Japan

Dear Mr. Shaw:

In your letter dated August 3, 1998, you requested a tariff classification ruling.

Model# WH-770 is an assistive listening device which consists of a small microphone and amplifier with a volume control that rests in the ear. The unit is designed to enhance listening and hearing in conversation or in group activities. You stated in your letter that "the unit is not uniquely fitted to the ear as most hearing aids are. It does not require a special prescription from an audiologist or hearing aid specialist. It is sold at retail in pharmacies or via direct advertising."

From the fact that it is worn in the ear canal and from your advertising literature, it appears that these devices will be used principally as a low cost way to compensate for hearing loss in people with moderate deafness and not to enhance the hearing of others to hear faint sounds.

The applicable subheading for the assistive listening device will be 9021.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hearing aids, excluding parts and accessories thereof. The rate of duty will be 0.8 percent ad valorem.

The assistive listening device is eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons, other than the blind, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P.


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

A copy of this 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 this ruling, contact National Import Specialist James Sheridan at (212) 466-5669.


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