The tariff classification of Silicone Chin and Breast Implants from Ireland

N005512 February 2, 2007 CLA-2-90:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9021.39.0000 Ms. Iliana G. Fuller Allergan Sales, LLC 2525 Dupont Drive Irvine, CA 92623 RE: The tariff classification of Silicone Chin and Breast Implants from Ireland Dear Ms. Fuller: In your letter dated January 12, 2007, you requested a tariff classification ruling. No sample was supplied. You state: “Facial Implants are solid silicone forms specially used for plastic and reconstructive surgery. The silicone facial implants provide surgeons a wide variety of designs to offer the physician the power to reshape and restore the patient’s symmetry, aesthetics and quality of life. There is a variety of chin, nasal contour and cheek implants available to meet anybody’s individual needs. Silicone Breast Implants were approved by FDA in November 2006. The Silicone-filled breast implants are indicated for the use of breast augmentation, reconsideration and revision surgery.” Per the attached McGhan catalog pages, a typical facial implant is a Cleft Chin Implant. We note that silicone is not a rubber for the purposes of the HTSUS. You propose classification in HTSUS (2007) 9021.90.8100. However, the implants are used to imitate natural internal parts of the body in either typical or selected individuals. A silicone breast prosthesis was classified as an Other artificial part of the body in NYRL (New York Ruling Letter) 805975, 2-8-95. The applicable subheading for the chin and breast implants will be 9021.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other artificial parts of the body and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division