H313006

HQ H313006 September 24, 2024 OT:RR:CTF:EMAIN H313006 JRG CATEGORY: Classification TARIFF NO.: 8518.30.20 Mr. David Prata Geodis USA Freight Forwarding 1 CVS Drive Woonsocket, RI 02895 Re: Revocation of New York Ruling Letter (NY) N283085, NY N166443, NY N025447, and NY D80822 Dear Mr. Prata: This is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York Ruling Letter (NY) N283085, dated February 28, 2017, regarding the classification of a “Hearing Amplifier Kit.” Additionally, we have also reconsidered NY N166443, N025447, and D80822, all of which deal with the classification of certain hearing amplification devices. Pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by Section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on August 14, 2024, in Volume 58, Number 32, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N283085, your product is briefly described as follows: …a retail-ready kit, comprised of a sound amplifier, three plastic earplugs in different sizes, a spare battery, and a plastic storage case. This product is intended to be worn as an in-ear sound amplification device. In N166443, the Personal Sound Amplifier, is described as an earpiece with an on/off switch, volume button to switch between three sound settings, a microphone to pick up sounds in the user’s immediate surroundings, a tube to carry the audio from the earpiece directly into the ear, a tube connector which attaches the tube to the earpiece, and the dome, which fits securely in the ear, similar to an earbud. We note that the Personal Sound Amplifier does not require a prescription or a hearing test for purchase and is not sold or intended for use as a hearing aid for FDA (Food & Drug Administration) purposes. The PockeTalkers classified in N025447 include a variety of models. In essence, they are described as personal sound amplifiers that consist of an amplifier, batteries, microphone, ear bud, and folding headphones. Finally, the Assistive Listening Device in NY D80822 is described as a device that 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. 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. The above referenced rulings describe the subject merchandise as “amplifying” sound to the extent that all of the subject articles are indeed designed to increase the volume of sounds for the user. However, we understand that in their condition as imported, the subject products are in the form of a headphone or earphone that feature, in addition to an “amplifier”, feature at least a microphone. ISSUE: Whether the hearing amplification devices are classified as other headphones and earphones of heading 8518, HTSUS, or hearing aids of heading 9021, HTSUS. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. General Rule of Interpretation 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are: 8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: 8518.30 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: 8518.30.20 Other * * * 9021 Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: 9021.40 Hearing aids, excluding parts and accessories thereof Note 1(m) to Section XVI states that the Section does not cover articles of Chapter 90. As such, we must first determine whether the hearing amplifiers at issue are goods of Chapter 90. Additionally, the EN to Chapter 85 states that the heading excludes hearing aids of heading 9021, HTSUS. Heading 9021, HTSUS, provides for, inter alia, hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. The term “hearing aids” is not defined in the legal texts of the HTSUS. A tariff term that is not defined in the HTSUS is construed in accordance with its common and commercial meaning. Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Further, the EN to heading 9021, HTSUS, provides guidance. Part IV of the EN, titled “Hearing Aids” gives a brief technical description of the products, i.e., that they are generally electrical appliances with a circuit containing one or more microphones (with or without amplifier), a receiver and a battery. The receiver may be worn internally or behind the ear, or it may be designed to be held in the hand against the ear. Additionally, the EN states that hearing aids of heading 9021, HTSUS, are restricted to appliances for overcoming deafness (emphasis added). It goes on to explain that certain devices, such as headphones, amplifiers and the like used in conference rooms or by telephonists to improve the audibility of speech are excluded from heading 9021, HTSUS. This is not an exhaustive list of excluded devices. The Online Webster Dictionary defines a “defect” as an imperfection or abnormality that impairs quality, function, or utility. It defines a “disability” as a physical, mental, cognitive, or developmental condition that impairs, interferes with, or limits a person's ability to engage in certain tasks or actions or participate in typical daily activities and interactions. Finally, it defines “deaf” as “lacking or deficient in the sense of hearing.” “‘Deaf’ people mostly have profound hearing loss, which implies very little or no hearing.” “‘Deaf’ usually refers to a hearing loss so severe that there is very little or no functional hearing.” The Cambridge Dictionary defines “deafness” as “the quality of being unable to hear, either completely or partly.” The degree of hearing loss can range from mild to profound: Mild Hearing Loss A person with

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.General Rule of Interpretation 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).The HTSUS provisions under consideration are:8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof:8518.30 Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:8518.30.20 Other* * *9021 Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn