CBP Ruling N210380 — The tariff classification of tissue expanders from Costa Rica.

Tariff classification

Headings: 9021

Product description

You state: “Products in question: NATRELLE Style 133 Tissue Expanders NATRELLE Style 133V Series Tissue Expanders NATRELLE Style 133 Tissue Expanders with Suture Tabs Allergan’s Tissue Expanders are designed as part of a system for breast reconstruction to create a pocket for the eventual placement of a saline or silicone gel-filled breast implant (NATRELLE breast implant). The products listed above are intended for temporary subcutaneous implantation and require periodic, incremental inflation with sterile saline for injection until the desired amount of tissue is developed.” Each type remains in the body for several months. After each procedure to enlarge its volume, in the process of stretching the skin, it resembles a progressively larger breast implant. At the final stage, it resembles and has approximately the same effect on the breast’s appearance and volume as the patient goes about her business as the permanent breast implant which will replace it. That permanent breast implant differs primarily in that it is designed for greater longevity and safety and in that it cannot be greatly expanded, if at all. We agree that

CBP rationale

the applicable subheading for these Tissue Expanders 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.

Full text

N210380 April 16, 2012 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9021.39.0000 Daniel Hong Allergan 2525 Dupont Drive Irvine, CA 92612 RE: The tariff classification of tissue expanders from Costa Rica. Dear Mr. Hong: In your letter dated March 20, 2012, you requested a tariff classification ruling. No samples were provided. You state: “Products in question: NATRELLE Style 133 Tissue Expanders NATRELLE Style 133V Series Tissue Expanders NATRELLE Style 133 Tissue Expanders with Suture Tabs Allergan’s Tissue Expanders are designed as part of a system for breast reconstruction to create a pocket for the eventual placement of a saline or silicone gel-filled breast implant (NATRELLE breast implant). The products listed above are intended for temporary subcutaneous implantation and require periodic, incremental inflation with sterile saline for injection until the desired amount of tissue is developed.” Each type remains in the body for several months. After each procedure to enlarge its volume, in the process of stretching the skin, it resembles a progressively larger breast implant. At the final stage, it resembles and has approximately the same effect on the breast’s appearance and volume as the patient goes about her business as the permanent breast implant which will replace it. That permanent breast implant differs primarily in that it is designed for greater longevity and safety and in that it cannot be greatly expanded, if at all. We agree that the applicable subheading for these Tissue Expanders 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, Thomas Russo Director National Commodity Specialist Division

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