https://www.taxtmi.com/highlights?id=96113 Classification addresses whether annuloplasty bands are tariffed as artificial parts or as implanted therapeutic appliances. Reasoning applies the anatomical replacement test and General Rules for Interpretation with Explanatory Notes to conclude the device provides structural support and does not anatomically replace the valve; consequence: it fails the replacement test and thus is not classifiable as an artificial part. Reasoning therefore prescribes classification of the product as an implanted therapeutic appliance under the tariff heading for other appliances implanted in the body, altering its customs classification and tariff treatment accordingly. en-us Sat, 17 Jan 2026 11:42:48 +0530 Sat, 17 Jan 2026 11:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96113 Classification addresses whether annuloplasty bands are tariffed as artificial parts or as implanted therapeutic appliances. Reasoning applies the anatomical replacement test and General Rules for Interpretation with Explanatory Notes to conclude the device provides structural support and does not anatomically replace the valve; consequence: it fails the replacement test and thus is not classifiable as an artificial part. Reasoning therefore prescribes classification of the product as an implanted therapeutic appliance under the tariff heading for other appliances implanted in the body, altering its customs classification and tariff treatment accordingly. Highlights Customs Sat, 17 Jan 2026 11:42:48 +0530 https://www.taxtmi.com/highlights?id=96113