HQ 555993: Protest No. 3501-1-000021, contesting denial of duty-free treatment for parts of artificial body parts and accessories under heading 9817, HTSUSA; Nairobi Protocol

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          HQ 555993      

                         June 24, 1991  
CLA-2 CO:R:C:S 555993 SER

CATEGORY: Classification

TARIFF NO.: 9021.30.00, 9817.00.96

Area Director of Customs
110 S. 4th Street 
Room 137
Minneapolis, MN  55401

RE:  Protest No. 3501-1-000021, contesting denial of duty-free
     treatment for parts of artificial body parts and     
     accessories under heading 9817, HTSUSA; Nairobi Protocol

Dear Sir:

     The above-referenced protest, filed by North Star World
Trade Services, Inc. on behalf of Daw Industries, Inc., contests
the assessment of duties by your office on parts of artificial
body parts and accessories under subheading 9021.30.00,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  

FACTS:

     The merchandise at issue are parts or accessories for
prosthetic devices designed for amputees.  Examples of these
articles are: knee connectors, knee disarticulation brackets,
removable adaptors, and plastic plates.

     Protestant claims that these items are eligible for duty-
free treatment under subheading 9817.00.96, HTSUSA, which
provides, in pertinent part, for "duty-free treatment for
articles specially designed or adapted for the use or benefit of
the handicapped."

ISSUE:

     Whether parts and accessories of prosthetic articles are
eligible for duty-free treatment under subheading 9817.00.96,
HTSUSA.
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LAW AND ANALYSIS:

     Presidential Proclamation 5978 and section 1121 of the
Omnibus Trade and Competitiveness Act of 1988 provided for the
implementation of the Nairobi Protocol to the Agreement on the
Importation of Educational, Scientific, and Cultural Materials 
(Florence Agreement) into the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).  Included in this agreement is
the duty-free treatment of certain articles for the handicapped,
which is provided for in heading 9817, HTSUSA.  This heading
specifically states 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 1, Chapter 98, HTSUSA, which covers the special
classification provisions, states: 

     The provisions of this chapter are not subject to the
     rule of specificity in general rule of interpretation
     3(a).  Any article which is described in any provision
     in this chapter is classifiable in said provision if
     the conditions and requirements thereof and of any
     applicable regulations are met. (emphasis added)

     Customs has previously ruled that subheading 9817.00.96,
HTSUSA, provides duty-free treatment to "articles" and not to
"parts" or "accessories" of articles.  See, Headquarters Ruling
Letters (HRLs) 086303 dated February 13, 1990, and 087559 dated
October 9, 1990.  The conclusions reached in these rulings were
simply a restatement of the well established principle of Customs
law, reiterated by the courts, "that a tariff provision which
does not specifically provide for parts does not include them." 
Glass Products, Inc. v. United States, 10 CIT 253, 255 (1986).  

     The protestant offers no arguments to counter Customs
position that the imported items are "parts" of articles for the
handicapped.  Furthermore, on the International Trade
Administration form 362P (ITA-362p) which is required for all
entries under subheading 9817.00.96, HTSUSA, the protestant
declared these items were properly classifiable in subheading
9817.00.96, HTSUSA, and in the alternative in subheading
9021.30.00, which provides for other artificial parts of the body
and parts and accessories thereof.

     The imported items, as parts of prosthetic devices, do not
meet the requirements of subheading 9817.00.96, HTSUSA, and,
therefore, are precluded from classification in this subheading.
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                               -3-



HOLDING:

     The merchandise at issue is properly classified in
subheading 9021.30.00, HTSUSA, which provides for other
artificial parts of the body and parts and accessories thereof. 
As "parts", these items are ineligible for classification in
subheading 9817.00.96, HTSUSA.  Accordingly, you should deny this
protest in full.  A copy of this decision should be attached to
Form 19 to be returned to the protestant.

                                   Sincerely,



                                   John Durant, Director