https://www.taxtmi.com/caselaws?id=785107 Whether the device is classifiable as an artificial part of the body under CTI 9021 31/39 or as another implanted appliance under CTI 9021 90 90: applying GRI I and the Explanatory Notes to Heading 9021, the AAR held that classification turns on anatomical replacement/essential character. The Onyx system's function is therapeutic intravascular occlusion, not substitution or restoration of anatomical structure; it occupies a vascular defect to induce thrombosis rather than replace a vessel segment. Consequently the device fails the anatomical-replacement test for 9021 31/39 and is classifiable under Tariff Heading 9021, specifically CTI 9021 90 90. en-us Mon, 24 Nov 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785107 Whether the device is classifiable as an artificial part of the body under CTI 9021 31/39 or as another implanted appliance under CTI 9021 90 90: applying GRI I and the Explanatory Notes to Heading 9021, the AAR held that classification turns on anatomical replacement/essential character. The Onyx system's function is therapeutic intravascular occlusion, not substitution or restoration of anatomical structure; it occupies a vascular defect to induce thrombosis rather than replace a vessel segment. Consequently the device fails the anatomical-replacement test for 9021 31/39 and is classifiable under Tariff Heading 9021, specifically CTI 9021 90 90. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785107