The tariff classification of a neck loop telecoil coupler from China

N021584 January 25, 2008 CLA-2-90:OT:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9021.90.4040 Ms. Roxane Peiffer CHB Manager Norman G. Jensen, Inc 3050 Metro Drive / #300 Minneapolis, MN 55425 RE: The tariff classification of a neck loop telecoil coupler from China Dear Ms. Peiffer: In your letter dated January 7, 2008 for William Sound Corp, you requested a tariff classification ruling. No sample was provided. A person with a hearing aid with a telephone coil (T-coil) wears the Neckloop Telecoil Coupler, NKL, in various lengths for the loop, around the neck. It produces a strong, local, variable magnetic field whose pulses match that of the electrical signal that is plugged into its input, for example, from the line out of a portable radio or an infrared receiver. The Neckloop is thus magnetically coupled to the T-coil. Similar items are used only with hearing aids with T-coils, and, without a Neckloop, the hearing aid cannot aid in the hearing of the sounds represented by an electrical output. Separately imported parts and accessories, if identifiable as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.) The Neckloop does not appear to be excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interp. 1-c. We agree that he applicable subheading for the Neckloops will be 9021.90.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories for hearing aids. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the 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 the ruling, contact National Import Specialist J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division