R00285 R0 Ruling Active

The tariff classification of artificial corneas from Australia

Issued May 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9021.39.0000

Headings: 9021

Product description

The items are artificial corneas, containing no human/animal tissues, and will be implanted by a surgeon to correct damaged or diseased corneas. Harmonized System Explanatory Note III-A to 90.21 states that it includes Artificial Ocular Fittings.

CBP rationale

The applicable subheading for your imports will be 9021.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” artificial parts of the body and parts and accessories thereof.

Full text

NY R00285 May 3, 2004 CLA-2-90:RR:NC:N1:105 R00285 CATEGORY: Classification TARIFF NO.: 9021.39.0000 Mr. Robert Arthur Basinski The Cooper Companies, Inc. 200 Willowbrook Office Park Fairport, NY 14450 RE: The tariff classification of artificial corneas from Australia Dear Mr. Basinski: In your letter dated April 16, 2004, for Coopervision Surgical Inc., you requested a tariff classification ruling. No samples were submitted. The items are artificial corneas, containing no human/animal tissues, and will be implanted by a surgeon to correct damaged or diseased corneas. Harmonized System Explanatory Note III-A to 90.21 states that it includes Artificial Ocular Fittings. The applicable subheading for your imports will be 9021.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” artificial parts of the body and parts and accessories thereof. The rate of duty will be free. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →