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HQ 556196


December 18, 1991
CLA-2 CO:R:C:S 556196 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.90.4080

District Director
U.S. Customs Service
P.O. Box 791
Great Falls, MT 59403

RE: Protest No. 330790100049, contesting denial of duty-free treatment for pacing leads under subheading 9817.00.96, HTSUSA; parts; Nairobi Protocol

Dear Sir:

This protest, filed by Fritz Companies, Inc., on behalf of Telectronics Inc., contests the classification and assessment of duties by your office on pacing leads, under subheading 8544.41.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The issue raised is whether the pacing leads are eligible for duty-free treatment under subheading 9817.00.96, HTSUSA, which provides duty-free treatment to articles specially designed or adapted for the handicapped. It is the position of Customs that this subheading does not apply to "parts" of these articles.

Headquarters Ruling Letter (HRL) 556178 dated December 11, 1991 (copy enclosed), an internal advice decision issued to your office, addressed the identical fact situation involved in this protest. In HRL 556178, Customs determined that the pacing leads are "parts", and, therefore, are ineligible for duty-free treatment under subheading 9817.00.96, HTSUSA. In addition, the proper classification was determined to be subheading 9021.90.4080, HTSUSA, which provides for parts of pacemakers.

Accordingly, you should deny this protest in full. A copy of this decision, and HRL 556178, should be attached to the Customs Form 19, Notice of Action, to be returned to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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