Chapter 90 covers optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus, precision instruments and apparatus; parts and accessories thereof. This chapter has a broad scope, ranging from eyeglasses and microscopes to medical equipment and measuring instruments. The core characteristic is that these goods are usually precision, technical products used in professional fields such as measurement, inspection, medical treatment, and optics. This chapter does not include ordinary machinery or electrical equipment unless they are specifically used for the above purposes. Heading 9021 covers medical, surgical, dental or veterinary instruments and appliances not specified or included elsewhere in this chapter, including scintigraphic apparatus, other electromedical apparatus and vision testing instruments. Specifically included are: artificial parts of the body (such as artificial joints and artificial organs), hearing aids, pacemakers, dental instruments, etc. Goods under this heading are usually used for diagnosis, treatment, surgery, or replacing body functions. Code 902139 is a 6-digit subheading. The first 2 digits 90 indicate Chapter 90 (optical, medical and other instruments). Digits 3-4, 21, indicate heading 9021 (medical, surgical and other instruments and appliances). Digits 5-6, 39, indicate subheading 902139, which is further subdivided into: 9021.10 (artificial joints), 9021.21 (hearing aids), 9021.29 (other hearing aids), 9021.31 (pacemakers), 9021.39 (other artificial parts of the body). Therefore, 902139 specifically refers to "other artificial parts of the body," namely artificial organs other than artificial joints, hearing aids, and pacemakers, such as artificial kidneys, artificial lungs, artificial livers, etc. Vehicle-mounted artificial organs are classified under 902139 because their essential nature is that of artificial organs used to replace or assist human organ functions. Although installed on vehicles, their core function is medical use, which conforms to the description of heading 9021. They are not classified under 8708 (motor vehicle parts) or 9018 (medical instruments), because 8708 covers mechanical vehicle components, while 9018 covers diagnostic or therapeutic instruments and does not cover devices implanted in or replacing human organs.

Product Name: The specific name of the declared commodity should accurately describe the goods, such as "vehicle-mounted artificial kidney" or "vehicle-mounted artificial lung," and avoid generally calling it "artificial organ." Use: Explain the use of the commodity, such as "used for emergency medical assistance in vehicles, replacing or assisting kidney function," and clearly state its medical use. Material: The main constituent materials, such as polymer materials, metals, electronic components, etc., help confirm the nature of the commodity. Brand: The brand or manufacturer of the commodity, used to identify the source of the goods and possible technical parameters. Model: The model of the commodity, distinguishing different specifications and functions for precise classification. Working Principle: Briefly explain how it works, such as "simulates kidney function through a pump and filtration device," highlighting the medical use. Whether Implanted in the Human Body: State whether it is implanted in the human body or used externally, such as "used externally with connection," which affects classification. Customs declaration example: Product Name: Vehicle-mounted artificial kidney Use: Used for emergency medical assistance in vehicles, replacing kidney function Material: Polymer filtration membrane, electronic pump, plastic housing Brand: MedTech Model: MT-100 Working Principle: Blood is introduced through a pump into the filtration membrane, metabolic waste is removed, and then the blood is returned Whether Implanted in the Human Body: No, used externally HS Code: 90213900 Incorrectly classified under 8708 (motor vehicle parts), ignoring the medical use. Failure to distinguish the type of artificial organ, incorrectly classified under 902131 (pacemakers) or 902110 (artificial joints). Incomplete declaration elements, such as missing the working principle, leading customs to question the classification.

Core basis for classification: According to the Import and Export Tariff and HS Explanatory Notes, heading 9021 includes artificial parts of the body. Although vehicle-mounted artificial organs are combined with vehicles, their main function is medical use and they conform to the definition of "artificial organs." Classification should focus on: 1) whether the commodity is used to replace or assist human organ functions; 2) whether it has the characteristics of medical instruments; 3) whether it is specially designed for the vehicle environment but its core function remains unchanged. If the commodity only provides mechanical support for the vehicle, it may be classified under Chapter 87. 8708 Motor Vehicle Parts: 8708 covers mechanical or electrical parts of vehicles, such as engines and brakes. Although vehicle-mounted artificial organs are installed on vehicles, their core function is medical, so they are classified under 9021. 9018 Medical Instruments: 9018 includes diagnostic and therapeutic instruments, such as dialysis machines. However, artificial organs are devices that replace human organs rather than diagnostic or therapeutic equipment, so they are classified under 9021. 902110 Artificial Joints: 902110 specifically refers to artificial joints, while 902139 covers other artificial organs, such as artificial kidneys and artificial lungs; the two subheadings are different. 902131 Pacemakers: 902131 specifically refers to pacemakers, while 902139 includes other artificial organs, such as artificial hearts, etc. 902140 Hearing Aids: 902140 covers hearing aids, while 902139 covers other artificial organs; their functions are different. Is the commodity used to replace or assist human organ functions? Does the commodity have a medical use rather than being a mere vehicle accessory? Does the commodity belong to artificial parts of the body? Have adjacent codes such as 8708 and 9018 been excluded? Are the declaration elements complete and accurate?

Which HS code should vehicle-mounted artificial organs be classified under? Vehicle-mounted artificial organs should be classified under 902139, namely "other artificial parts of the body." Because their main function is to replace or assist human organs, they conform to the description of heading 9021, and even if installed on vehicles, this does not change the essential nature of their medical use. Why are vehicle-mounted artificial organs not classified under 8708 (motor vehicle parts)? 8708 covers mechanical or electrical parts of motor vehicles, such as engines and brakes. Although vehicle-mounted artificial organs are combined with vehicles, their core function is medical, used to assist the human body, so they are classified under 9021 rather than 8708. What is the difference between 902139 and 9018 (medical instruments)? 9018 covers diagnostic and therapeutic instruments, such as dialysis machines and X-ray machines. 902139 covers artificial organs, which are devices that replace human organs, such as artificial kidneys. The former is used for diagnosis and treatment, while the latter is used to replace functions. What elements should be noted when declaring? When declaring, elements such as product name, use, material, brand, model, working principle, and whether implanted in the human body should be provided. Emphasis should be placed on explaining the medical use and the characteristics of artificial organs to avoid misclassification as vehicle parts. How can I check the tariff rate for 902139? Tariff rates may change. It is recommended to check the latest Import and Export Tariff or inquire through the General Administration of Customs website or the International Trade Single Window. You may also consult a professional customs broker to ensure the latest tariff rate is used. What are the regulatory conditions for vehicle-mounted artificial organs? Regulatory conditions vary by country and may usually involve medical device registration, import licenses, etc. It is recommended to check customs regulatory condition codes and consult the local customs or professional institutions. If the commodity is a vehicle-mounted artificial heart, which code should it be classified under? A vehicle-mounted artificial heart belongs to artificial organs and should be classified under 902139. However, if it is a pacemaker, it should be classified under 902131. It must be determined according to the specific function. What are the consequences of incorrect classification? Incorrect classification may lead to differences in tariffs and value-added tax, and may even result in customs penalties, cargo detention, and other risks. It is recommended to classify accurately and, if necessary, apply for advance classification.