Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
The sole issue is tariff classification under Heading 9021: whether the Onyx embolization system is an "artificial part of the body" (CTI 9021 31/39) or an implanted appliance compensating for a defect (CTI 9021 90 90). Applying GRI 1 and Explanatory Notes, the authority finds classification turns on anatomical replacement: artificial parts must substitute or replicate body structure. The Onyx system occludes vascular defects to induce thrombosis and does not replace or restore anatomical structure; therefore it is not classifiable under 9021 31/39 and is held classifiable under CTI 9021 90 90. - AAR
The sole issue is tariff classification under Heading 9021: whether the Onyx embolization system is an "artificial part of the body" (CTI 9021 31/39) or an implanted appliance compensating for a defect (CTI 9021 90 90). Applying GRI 1 and Explanatory Notes, the authority finds classification turns on anatomical replacement: artificial parts must substitute or replicate body structure. The Onyx system occludes vascular defects to induce thrombosis and does not replace or restore anatomical structure; therefore it is not classifiable under 9021 31/39 and is held classifiable under CTI 9021 90 90. - AAR
Note: It is a system-generated summary and is for quick reference only.