Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the product described as "Annuloplasty Band/Ring" is classifiable under CTI 9021 39 00 (other artificial parts of the body) or under CTI 9021 90 90 (other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability).
Analysis: The Authority examined the product description and its medical function, the terms of Heading 9021 and the competing subheadings, and the relevant Explanatory Notes and General Rules of Interpretation (GRI). The product is an implantable, biocompatible ring/band sutured to the heart annulus to provide structural support and to restore annular geometry, while the native valve and annulus remain in situ. The scope of subheading 9021.39 (other artificial parts of the body) in the Explanatory Notes contemplates items that wholly or partially replace defective anatomical parts and usually resemble them in appearance; examples include artificial limbs, heart valves and tubes for replacing blood vessels. Subheading 9021.90 is a residual entry covering other appliances implanted or worn to compensate for a defect or disability, including standalone assistive implants and parts/accessories of 9021 devices. The Authority found that the annuloplasty band does not replace or substitute the anatomical structure of the valve or annulus and does not satisfy the replacement/ resemblance characteristics central to 9021.39. Applying GRI 1 and GRI 6, and by elimination from preceding specific subheadings under Heading 9021, the product fits within the residual scope of 9021.90. Foreign CBP rulings cited by the applicant were noted but held not persuasive to override the tariff language and the classificatory criteria under the Indian schedule.
Conclusion: The Annuloplasty Band/Ring is classifiable under CTI 9021 90 90 and not under CTI 9021 39 00. The ruling is therefore against the applicant's proposed classification.