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