CLA-2-85:S:N:N1:109 847940
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport