Hearing-aid component classification under Tariff Item 90.21 preserved exemption and concessional duty benefit.

Hearing-aid earphones or receivers imported as component parts of hearing aids were treated as goods specifically meant for use in hearing aids, based on the invoices and import documents. Because the exemption notification applied to component parts imported for that purpose under Tariff Item 90.21, the benefit could not be denied. Classification under Tariff Item 85.18 for countervailing duty was inconsistent with the admitted character and use of the goods, so the goods fell under Tariff Item 90.21 and the concessional duty benefit remained available.

---

---

Issues: Whether hearing-aid earphones or receivers were classifiable under Tariff Item 90.21 or Tariff Item 85.18, and whether the exemption and concessional duty benefit attached to the goods could be denied.

Analysis: The goods were imported as component parts of hearing aids and were specifically described in the invoices and import documents as hearing-aid earphones or receivers. The materials showed that the items were meant solely for use in hearing aids and that the exemption notification applicable to Tariff Item 90.21 covered such component parts when imported for that purpose. In these circumstances, classification under Tariff Item 85.18 for countervailing duty was inconsistent with the admitted character and use of the goods.

Conclusion: The goods were classifiable under Tariff Item 90.21, the exemption could not be denied, and the assessee succeeded.

---