CLA-2 CO:R:C:S 556383 SER
District Director
U.S. Customs Service
P.O. Box 791
Great Falls, MT 59403
RE: Protest No. 330790100050, contesting denial of duty-free
treatment for components of a hearing aid system under
subheading 9817.00.96, HTSUSA; parts; Nairobi Protocol
Dear Sir:
This protest, filed by Fritz Companies, Inc., on behalf of
Cochlear Corporation, contests the classification and assessment
of duties by your office on components of Cochlears' Nucleus 22
Channel Implant System, a hearing aid system, under subheading
9021.90.4040, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The issue raised is whether these
components, when imported separately, are eligible for duty-free
treatment under subheading 9817.00.96, HTSUSA, which provides
duty-free treatment to articles specially designed or adapted for
the handicapped. It is the position of Customs that this
subheading does not apply to "parts" of these articles.
Headquarters Ruling Letter (HRL) 556179 dated December 9,
1991 (enclosed), an internal advice decision issued to your
office, addressed the identical fact situation involved in this
protest. In HRL 556179, Customs determined that the individual
components of the Nucleus 22 Channel Implant System for the
hearing impaired are not "parts", and, are eligible for duty-
free treatment under subheading 9817.00.96, HTSUSA.
Accordingly, you should grant this protest in full. A copy
of this decision, and HRL 556179, should be attached to the
Customs Form 19, Notice of Action, to be returned to the
protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division