The tariff classification of a electrical controller from China

N305828 September 5, 2019 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170; 9817.00.96 Jim Sides Totex Manufacturing, Inc. 3050 Lomita Blvd Torrance, CA 90505 RE: The tariff classification of a electrical controller from China Dear Mr. Sides: In your letter dated August 16, 2019 you requested a tariff classification ruling. The merchandise under consideration is identified as the Printed Circuit Board Assembly (PCBA), PN U60374R3, which is described as a PCBA consisting of mounted integrated circuits, resistors, capacitors, fuses, electrical contacts, and connectors. The function of the PCBA is to control the charging of batteries and providing overvoltage, under voltage, and overcurrent charge protection for the Advanced Bionics Cochlear Implant System. The applicable subheading for the Printed Circuit Board Assembly, PN U60374R3, will be 8537.10.9170, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 percent ad valorem. In your submission you request consideration of a secondary classification for the PCBA under 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking breathing, learning, or working.” You state that the subject PCBA is specifically designed to work exclusively with a cochlear implant system. Based on the information you provided, cochlear implants are intended for use by individuals who suffer from profound hearing loss. In our view, profound hearing loss satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). As such, a secondary classification will apply to the Printed Circuit Board Assembly, PN U60374R3, under 9817.00.96, HTSUS, which affords free duty treatment aside from any additional duties and/or applicable fees upon importation into the United States. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division