If you read the guidelines for hypertension in the ICD book, you can find the specific codes used for hypetensive heart disease. The guidelines state "Heart Conditions (425.8, 429.0-429.3, 429.8, 429.9) are assigned to a code from category 402 when a causal relationship is stated (due to hypertension) or implied (hypertensive). Use an additional code from category 428 to idnetify the type of heart failure. More tahn one code from category 428 may be assigned if the patient has systolic or diastolic failure and congestive heart failure. The same conditions (425.8, 429.0-429.3, 429.8,429.9) with hypertension, but without a stated causal relationship are coded separately. Sequence according to the circumstances of the admission/encounter."
So...based on the ICD guidelines this would be coded as 401.9 and 427.32, based on two things; 427.32 is not in this list of codes associated with hypertensive heart disease and if it was, there is no causal relationship documented.