https://www.taxtmi.com/caselaws?id=784303 The dominant issue was classification of an imported embolization coil under Heading 9021, i.e., as an "artificial part of the body" (CTI 9021 39 00) or as an "other appliance, implanted in the body, to compensate for a defect or disability" (CTI 9021 90 90). Applying the tariff language, legal notes, and interpretative principles, the AAR held the coil achieves therapeutic effect by controlled occlusion within an existing vessel and does not replace or anatomically substitute a defective body part, so it falls outside the single-dash entries covering artificial parts. Foreign rulings were found non-persuasive due to divergence at the eight-digit level and dissimilar device function. The coil was classified under CTI 9021 90 90. en-us Fri, 05 Dec 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784303 The dominant issue was classification of an imported embolization coil under Heading 9021, i.e., as an "artificial part of the body" (CTI 9021 39 00) or as an "other appliance, implanted in the body, to compensate for a defect or disability" (CTI 9021 90 90). Applying the tariff language, legal notes, and interpretative principles, the AAR held the coil achieves therapeutic effect by controlled occlusion within an existing vessel and does not replace or anatomically substitute a defective body part, so it falls outside the single-dash entries covering artificial parts. Foreign rulings were found non-persuasive due to divergence at the eight-digit level and dissimilar device function. The coil was classified under CTI 9021 90 90. Case-Laws Customs Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784303