HQ 086824: Protest for Further Review 3501-9-000083, filed October 20, 1989: Hearing Aid Parts (potentiometers/resistors)

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        HQ 086824

                       July 17, 1990

CLA-2:CO:R:C:G 086824 SER

CATEGORY:  Classification

TARIFF NO.:  8533.40.0070

District Director of Customs
110 4th Street S.
Room 137
Minneapolis, MN  55401

     RE:  Protest for Further Review 3501-9-000083, filed October
     20, 1989:  Hearing Aid Parts (potentiometers/resistors)

Dear Sir:

     This protest was filed October 20, 1989, against your
decision in the classification of hearing aid parts, in entry no.
791-0884386, made April 6, 1989 and liquidated July 21, 1989.
Our decision follows:

FACTS:

     The hearing aid parts (potentiometers/resistors) were
liquidated in subheading 8533.40.0070, of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which provides
for electrical resistors: other variable resistors, including
rheostats and potentiometers: other: other.  The protestant does
not dispute this classification determination, but believes that
the potentiometers qualify for duty-free treatment under
subheading 9817.00.9600, HTSUSA, which addresses articles
specially designed or adapted for the use or benefit of
physically handicapped persons.

ISSUE:

     Is the merchandise at issue an "article" within subheading
9817.00.9600, HTSUSA, which provides for, "[a]rticles specially
designed or adapted for the use or benefit of . . . physically
. . . handicapped person."







                               -2-




LAW AND ANALYSIS:

     The duty-free treatment of articles for the handicapped is
provided in subheading 9817.00.9600, HTSUSA, which provides for
articles specially designed or adapted for the use or benefit of
physically or mentally handicapped persons other than the blind.
It is Customs position that this subheading, directed to
"articles", does not include parts of those articles.  Under the
statute (HTSUSA), if parts are to be included within a provision,
they are specifically provided for in the language of the tariff.
Numerous examples exist, one such example is Heading 9506,
HTSUSA, which provides for "[a]rticles and equipment for
gymnastics [and] . . . parts and accessories thereof."

HOLDING:

     You should deny this protest.  The merchandise at issue,
hearing aid parts (potentiometers/resistors), are properly
classified in subheading 8533.40.0070, HTSUSA.  A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division