Orthopaedic 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.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003824)

Orthopaedic 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 For the purposes of this heading, the expression ‘to compensate for a defect or disability’ means only appliances which...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Orthopaedic appliances See the explanatory note to Additional note 2 to Chapter 90.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes: 1.  plates which remain permanently in the body, for example, to replace part or the whole of a bone); 2.  woven strips of man-made fibre, which are implanted in the knee joint to replace the ligaments in the case of chronic knee-joint ligament instabilities.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Hearing aids, excluding parts and accessories This subheading includes the appliances covered by the HS Explanatory Note to heading 9021 , part (IV), even if in the form of spectacles.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Pacemakers for stimulating heart muscles, excluding parts and accessories This subheading includes only cardiac pacemakers proper. Subject to notes 1 and 2 to this chapter, parts and accessories for such pacemakers, such as casings, casing halves, casing covers and electrodes fall in subheading 9021 90 90 . Separately presented primary batteries and electric accumulators for pacemakers are...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes the following appliances which compensate for a defect or a disability: 1.  appliances implanted in the human body as medicament dispensers and accommodating in a common housing a ‘medicinal pump’, the power source for the pump and the reservoir for the medicament; 2.  ‘annular prostheses’, i.e., stainless steel rings covered with two layers of plastics and a...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

6. For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for:- Preventing or correcting bodily deformities; or- Supporting or holding parts of the body following an illness, operation or injury.Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2)...

Source: citt_decision (AP-2011-049)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO)...

Source: advance_ruling (8000003825)