HQ 0087461 - Reconsideration of New York Ruling 850211; hollow cylinder implants, hollow screw implants, screw implants and abutments, all of titanium; artificial teeth and parts and accessories thereof; other parts of the body and parts and accessories thereof; orthopedic appliances; dental implants. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087454 - HQ 0087524 > HQ 0087461

HQ 087461

January 18, 1991

CLA-2 CO:R:C:G 087461 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 9021.30.00

Herbert J. Lynch, Esq.
156 State Street
Boston, MA 02109

RE: Reconsideration of New York Ruling 850211; hollow cylinder implants, hollow screw implants, screw implants and abutments, all of titanium; artificial teeth and parts and accessories thereof; other parts of the body and parts and accessories thereof; orthopedic appliances; dental implants.

Dear Mr. Lynch:

This is in response to your June 27, 1990, request for the reconsideration of New York Ruling 850211 ("NY 850211"), dated April 5, 1990. NY 850211 concerned numerous products imported by the Straussman Company from Switzerland to be used in a dental implantation system. This request for reconsideration only concerns certain dental implants.

FACTS:

The articles in question are hollow cylinder implants, hollow screw implants, and screw implants and abutments. All of these implants are made of titanium in Switzerland and imported by the Straussman Company. The implants are used by oral surgeons and periodontists in the treatment of periodontal diseases. Such implants are utilized when disease has caused the loss of teeth and roots and the deterioration of the jawbone.

The implants are made of titanium, which because of its metallurgical principles is accepted by the body. The implants act as artificial roots. These artificial roots are surgically inserted directly into a person's jawbone to stabilize the jaw by preventing resorption. Once implanted, the titanium root integrates with the bone tissue. The titanium implants are inserted so that only the top of the implants is visible. Removal of the implant can only be performed by surgery with special drills.

Three or four months after implantation, when the bone tissue has grown around the implant to form a permanent bond the artificial root may be used as the base or support for dental fittings and artificial teeth. Certain retentive elements may be attached to the top of an implant. Artificial teeth may then be attached to the retentive elements. You state that the implants are not necessary for the installation of all artificial teeth, since implantation is dependant upon the health of a person's jawbone. Various types of dental fittings may be attached to existing teeth and roots. In such cases there is no need for the use of an artificial root. The implant is required when the real roots have been lost and/or the jawbone has resorbed .

NY 850211 classified these implants as "...Artificial teeth and parts and accessories thereof...Other..." in subheading 9021.21.80, Harmonized Tariff Schedule of the United States Annotated ("HTSHSA"). You believe that the implants are properly classified in subheading 9021.30.00, HTSUSA, as "...Other artificial parts of the body and parts and accessories thereof..."

ISSUE:

Wether the titanium implants are parts and accessories of artificial teeth in subheading 9021.21.80, or other artificial parts of the body in subheading 9021.30.00?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and...according ..to the following provisions." You are in agreement with NY 850211 that the terms of heading 9021, HTSUSA, apply to the dental implants. Heading 9021 describes the following:

9021 Orthapedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof...

The subject dispute concerns which subheading under heading 9021 is the appropriate classification for the dental implants. GRI 6, HTSUSA, one of "the following provisions" mentioned in GRI 1, requires that the GRIs be applied to the subheadings as they are to the headings. Thus, according to GRI 6 and GRI 1, the
terms of the subheadings must be met. The subheadings in contention, subheadings 9021.21.90 and 9021.30.00, describe the following:

9021.21.90 Artificial teeth and dental fittings, and parts and accessories...

9021.30.00 Other artificial parts of the body and parts and accessories thereof...

The subject implants are not artificial teeth, nor are they dental fittings. A "part" is an integral and constituent component of a larger item without which the larger item could not function. It is possible to have artificial teeth and dental fittings without the use of an implant. However, when the original roots are absent or the jawbone has deteriorated, the artificial roots are used so that the health and shape of the jaw is retained and the artificial teeth fit the wearer better. When used, the implants serve not only to prevent resorption but also to provide a base or support for dental fittings and subsequently artificial teeth. The titanium implants provide an integral and constituent function for the fitting and use of dental fittings and artificial teeth. The implants are parts of artificial teeth. Thus, the implants are classifiable in subheading 9021.21.90.

Alternatively, the coverage of subheading 9021.30.00 includes artificial legs, arms, noses, and tubes made of synthetic material used as blood vessels and heart-valves according to Explanatory Note 90.21. Harmonized Commodity Description and Coding Service ("HCDCS"), Vol. 4, p. 1499. The Explanatory Notes, although not dispostive, are to be looked to for the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128. The note indicates that subheading 9021.30.00 covers not only appendages to the body, but also those items which are incorporated within the body.

The titanium articles in question act as artificial roots to prevent resorption of the jawbone. As an artificial root, they are implanted into the jawbone so that the jawbone and its tissue will integrate with the artificial root. If removal of the root is necessary, it must be performed by a periodontist or oral surgeon during surgery. Upon insertion, the implants become a part of the body. Thus, the titanium implants are classifiable in subheading 9021.30.00.

When articles are classifiable in two or more subheadings the most specific subheading is preferred, in accordance with GRI 6 and GRI 3(a), HTSUSA. A parts and accessories provision is
never more specific than a provision which describes the class or kind of an article. See Additional U.S. Rule of Interpretation 1(c), HTSUSA. The titanium implants are both an artifical body part and a part of artificial teeth and dental fittings. A subheading which describes certain articles is more specific under GRI 3(a) than a subheading which provides for "other" articles. Thus, the subheading for "Artificial teeth and dental fittings, and parts and accessories..." is the most specific subheading. The appropriate classification for the titanium implants is in subheading 9021.21.90.

HOLDING:

The titanium dental implants are parts and accessories of artificial teeth and dental implants. In accordance with GRIs 6, 1, and (3)(a), the proper classification for the dental implants is subheading 9021.21.90, as "Orthapedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof..."Artificial teeth and dental fittings, and parts and accessories..."

NY 850211 is affirmed in its entirety.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: