Description of the goods

Classification (CN-code)

Reasons

(1)

(2)

(3)

A spinal fixation system kit consisting of, inter alia, screws, rods, plates, hooks, lateral connectors to be implanted in the human body for different medical treatments.

Depending on the medical diagnosis (fracture, deformation etc. of the spine) various parts of the article can be assembled to form a spinal fixation system (that is, an implant) during an operation. The implant joins and supports vertebrae, for example, after fracture or forces vertebrae back in line, for example, in the case of scoliosis or keeps vertebrae in position and supports them, for example, in the case of degenerative disc diseases.

The article is equally suitable for each of those medical treatments.

(See image of an assembled product) (*1)

9021 10 90

Classification is determined by general rules (GIR) 1, 2(a), 3(c) and 6 for the interpretation of the Combined Nomenclature, Note 6 to Chapter 90 of the Combined Nomenclature and by the wording of CN codes 9021 , 9021 10 , 9021 10 10 and 9021 10 90 .

The unassembled article has the essential character of the finished article within the meaning of GIR 2(a). The finished article is an appliance (a spinal fixation system) that, when implanted in the human body, joins vertebrae or keeps or forces vertebrae in position. Depending on the actual function the article eventually has within the body, it is either a fracture appliance (of CN code 9021 10 90 ) or an orthopaedic appliance (of CN code 9021 10 10 ). In its function as an orthopaedic appliance, it prevents or corrects bodily deformities (for example, in the case of scoliosis) or it supports or holds parts of the body (for example, in the case of degenerative disc disease) within the meaning of Note 6 to Chapter 90.

Classification under code CN 9021 90 90 is excluded because the product is covered by more specific headings.

At the time of importation, neither the actual nor the intended use of the article as either a fracture or an orthopaedic appliance is known. The intended use of the article is not inherent to the article, because it is not possible to determine from its objective characteristics and properties whether it is to become a fracture or an orthopaedic appliance, because it is equally suitable for both purposes.

Consequently, at the time of importation, the principal function of the article within the meaning of Note 3 to Chapter 90 together with Note 3 to Section XVI is neither known nor can it be determined from its objective characteristics and properties. Therefore, the article is to be classified last in numerical order among the CN codes which equally merit consideration within the meaning of GIR 3(c) together with GIR 6.

Consequently, the article is to be classified under CN code 9021 10 90 as splints and other fracture appliances.