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HQ 951654


July 2, 1992

CLA-2 CO:R:C:M 951654 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.90.80; 9817.00.96

Mr. Thomas M. Lennox
Luminaud, Inc.
8688 Tyler Blvd.
Mentor, Ohio 44060

RE: Tracheostoma covers; articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; U.S. Note 4(a) to subchapter XVII, Chapter 98

Dear Mr. Lennox:

This is in response to your letter dated March 9, 1992, requesting the tariff classification of tracheostoma covers (stoma covers) under the Harmonized Tariff Schedule of the United States (HTSUS). Three types of stoma covers were submitted for our review.

FACTS:

According to your submission, stoma covers are used by people who have had their larynx removed (laryngectomies) to replace the lost function of the nose. Since the larynx has been removed and the trachea turned to open in a stoma in the throat just above the lungs, the nose can no longer serve its purpose of warming and moisturizing inhaled air and in keeping airborne foreign materials out of the lungs. Stoma covers serve these functions and also absorb mucus secretions that may be expelled from the stoma and help ease breathing and avoid crusting and coughing.

The first type of stoma cover is called the Romet Laryngectomy Filter Cover, known as the Romet Cover or Romet Laryngectomee Filter. It is a dickey-type cotton knit cover with velcro fastenings. This stoma cover is suitable for outerwear and it will last indefinitely. It is about 8-1/2 inches by 11 inches and it is made in Italy.

The Buchanan Laryngectomee Protector is a bib-type cover that ties around the neck. It is made of white foam that is enclosed in a soft white cotton mesh covering. It is suitable for wearing at home or under regular clothing. This cover is typically used for a day and then it is washed. After 10 washings it should be discarded. The large one is 8-1/2 inches wide by 7-1/4 inches in length. The small one is 6-1/2 inches wide by 4-1/4 inches in length. This cover is made in Scotland.

The Stomafoam squares are small pieces of white foam held in place by a strip of medical grade, non-irritating, non- sensitizing adhesive. They would be used at home when the wearer is not dressed or under regular clothing or neckwear. They typically are used once and discarded. They are 2 inches by 2- 1/2 inches. They are sold in bags of 30 individually wrapped squares. The wearer can choose between a cover that is 3/16 of an inch thick or 1/8 of an inch thick. They are not suitable for washing and reusing. These covers will be made in England.

ISSUE:

What is the tariff classification of the three stoma covers under the HTSUS?

Are the stoma covers classified in subheading 9817.00.96, HTSUS, which provides duty free treatment for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings 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 GRI's may be applied, taken in order.

Heading 9021, HTSUS, provides for the following:

Orthopedic appliances, including crutches, surgical belts and trusses; splits 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.

The stoma covers are worn by people who have had their larynx removed. Since the larynx has been removed, the nose can no longer serve its purpose of warming and moisturizing inhaled air and in keeping airborne foreign materials out of the lungs. The stoma covers serve these functions and also absorb mucus secretions that may be expelled from the stoma and help ease breathing and avoid crusting and coughing. As such, the stoma covers compensate for the disability of not having a larynx. Therefore, the covers are appliances which are worn on the body to compensate for a disability and they are classified in subheading 9021.90.80, HTSUS.

Subheading 9817.00.96, HTSUS, provides that articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons are eligible for duty free treatment. U.S. Note 4(a) to subchapter XVII, Chapter 98, HTSUS, states that:

For purposes of subheadings 9817.00.92, 9817.00.94 and 9817.00.96, the term "blind or other physically or mentally handicapped persons" includes 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.

People who have had their larynx removed suffer from a permanent physical impairment which limits their ability to breathe. Therefore, for the purposes of subheading 9817.00.96, HTSUS, people who have had laryngectomies are considered physically handicapped as that term is defined in U.S. Note 4(a) to Subchapter XVII.

The three stoma covers at issue are used by people who have had laryngectomies to help them compensate for the lose of their larnyx. The submitted covers are made of materials, such as cotton and foam, that will absorb moisture and will remain breathable. The covers are made of various thicknesses depending on the size of the stoma and the differing amounts of secretion. Moreover, the covers have different types of closures, such as, ties, velcro fastenings and self-applied adhesive tape, which allow the wearer to choose a specific cover depending on various factors like one's neck shape, the tenderness of neck tissues and hand/arm use capability. Thus, it is our position that the stoma covers are specially designed for use by persons who have had laryngectomies and they are entitled to entry free of duty under subheading 9817.00.96, HTSUS.

HOLDING:

The stoma covers are classified in subheading 9021.90.80, HTSUS, which provides for 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: other, other.

The stoma covers are articles specially designed or adapted for the use or benefit of those with a physical handicap. The stoma covers are classified in subheading 9817.00.96, HTSUS, and are eligible for duty-free treatment upon entry into the United States.

Sincerely,

John Durant, Director
Commercial Rulings Division

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