https://www.taxtmi.com/caselaws?id=785108 Classification of Annexuloplasty Bands/Ring addressed whether the devices are artificial parts replacing anatomy or implantable appliances providing therapeutic support. Applying the specificity principle and the anatomical replacement test, the device was found to support and reinforce the native valve annulus without substituting its anatomy, so it fails the anatomical replacement criterion for artificial body parts. The decision rejects classification as an artificial body part and finds the product falls within the scope of the tariff provision for implantable appliances worn or carried or implanted to compensate for a defect, resulting in classification under CTI 9021 90 90. International rulings were found non-persuasive given national eight-digit divergence. en-us Mon, 22 Dec 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785108 Classification of Annexuloplasty Bands/Ring addressed whether the devices are artificial parts replacing anatomy or implantable appliances providing therapeutic support. Applying the specificity principle and the anatomical replacement test, the device was found to support and reinforce the native valve annulus without substituting its anatomy, so it fails the anatomical replacement criterion for artificial body parts. The decision rejects classification as an artificial body part and finds the product falls within the scope of the tariff provision for implantable appliances worn or carried or implanted to compensate for a defect, resulting in classification under CTI 9021 90 90. International rulings were found non-persuasive given national eight-digit divergence. Case-Laws Customs Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785108