Orthopaedic classification of wound suction apparatus confirmed where evidence showed use in fracture-related surgery and drainage.

Redi Vac wound suction apparatus was held classifiable as an orthopaedic appliance under Heading 90.21 because the technical literature and expert certificates showed use in orthopaedic surgery for wound suction and drainage after operations, including fracture-related treatment. The invoices and bill of entry also described the goods as orthopaedic appliances or fracture equipment, and the Revenue produced no contrary evidence to displace that material. On that basis, the apparatus was treated as falling under Heading 90.21 rather than Heading 9018.39, and the Revenue appeal failed.

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Issues: Whether Redi Vac wound suction apparatus was classifiable as orthopaedic appliances under Heading 90.21 and eligible for assessment accordingly, rather than under Heading 9018.39.

Analysis: The technical literature and expert certificates placed on record showed that the apparatus was used in orthopaedic surgery for wound suction and drainage after operations, including fracture-related treatment. The invoices and bill of entry also described the goods as orthopaedic appliances or fracture equipment. No contrary evidence was produced by the Revenue to dislodge this material or to show that the goods were not orthopaedic appliances.

Conclusion: The apparatus was rightly treated as orthopaedic appliances under Heading 90.21, and the Revenue appeal failed.

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