Chapter 90 covers optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus, precision instruments and apparatus, etc. Goods in this chapter generally have high technology content and high added value, and are used in professional fields such as medical treatment, scientific research, and industrial inspection. Instruments and appliances involved in medical diagnosis, treatment, surgery, correction, implantation, and other uses are mostly classified in this chapter, but attention must be paid to distinguishing them from Chapters 84, 85, 95, etc. Heading 9021 includes orthopedic appliances, prostheses, artificial teeth, artificial eyes, hearing aids, cardiac pacemakers, implantable medical devices, etc. Specifically, it covers artificial parts of the body, hearing aids, cardiac pacemakers, vascular stents, artificial joints, bone plates, bone screws and other implants, as well as orthopedic or fracture appliances. However, note that if a vehicle-mounted medical implant is a vehicle component, it may involve other chapters. The first 2 digits 90 = Chapter 90 (optical, medical, etc. instruments); the 3rd-4th digits 21 = heading 9021 (orthopedic appliances, prostheses, etc.); the 5th-6th digits 90 = subheading 902190 (other). Therefore, 902190 refers to other orthopedic or implant devices not named under heading 9021. If a vehicle-mounted medical implant is a medical device specially used for vehicles, it may be classified under this subheading, but it must be confirmed whether it belongs to vehicle parts. If a vehicle-mounted medical implant is an independent medical device used for implantation into the human body for treatment or adjunctive treatment, and is not more specifically named, it is classified under 902190. However, if it constitutes a vehicle-specific part, such as an implant in vehicle-mounted emergency equipment, it may be classified under Chapter 87 as a vehicle part. Classification must be determined comprehensively based on its function, use, and installation method.

Product name: The Chinese and foreign-language names of the declared goods should accurately reflect the product attributes, such as "vehicle-mounted medical implant" or a specific name. Use: Explain the specific medical use of the implant, such as fracture fixation, cardiac pacing, drug delivery, etc. Material: Main components, such as titanium alloy, stainless steel, bioceramics, polymer materials, etc. Brand: Manufacturer or brand name; if there is no brand, indicate "no brand". Model: Product model or specification, to facilitate identification of the specific product. Working principle: Briefly describe the working mechanism of the implant, such as mechanical support, electrical stimulation, drug release, etc. Whether vehicle-mounted dedicated: Clearly state whether it is designed specifically for the vehicle environment, such as an implant in a vehicle-mounted emergency system. Product name: Vehicle-mounted medical implant (cardiac pacemaker); Use: Used in a vehicle-mounted emergency system, implanted in the human heart, providing electrical pulses to treat arrhythmia; Material: Titanium alloy casing, platinum-iridium alloy electrodes; Brand: Medtronic; Model: Azure XT DR MRI; Working principle: Senses cardiac electrical signals through electrodes and delivers electrical pulses; Whether vehicle-mounted dedicated: Yes, designed specifically for vehicles such as ambulances, with vibration resistance. Failure to distinguish between vehicle-mounted dedicated and ordinary medical implants, leading to classification errors. Material declaration is not specific, such as only writing "metal", affecting subheading determination. Use description is vague, making it impossible to determine whether it falls under heading 9021.

Core basis for classification: the function, use, material of the goods and whether they are dedicated for vehicles. If the implant is an independent medical device used for human implantation and is not more specifically named, it is classified under 902190. If it constitutes a vehicle-specific part, such as an implant in vehicle-mounted emergency equipment, it may be classified under Chapter 87. Reference should be made to the Explanatory Notes and classification decisions. 902131 Artificial joints: Artificial joints are specifically named under 902131, while vehicle-mounted medical implants of other types are classified under 902190. 902139 Other prostheses: Prostheses are used to replace missing limbs, while implants are used for implantation in the body, with different functions. 870899 Other parts for vehicles: If the implant constitutes a vehicle-specific part, such as part of vehicle-mounted emergency equipment, it may be classified under 870899. 901890 Other medical instruments: 901890 covers non-implantable medical instruments, while implants must be classified under 9021. Is the product used for human implantation? Is it designed specifically for the vehicle environment? Is it more specifically named under another subheading? Does the material affect classification? Does it constitute a vehicle part?

What is the difference in HS codes between vehicle-mounted medical implants and ordinary medical implants? If a vehicle-mounted medical implant still belongs to a medical device implanted in the human body and its basic function is not changed by vehicle-mounted characteristics, it is usually classified under 902190. However, if it is combined with the vehicle to become a vehicle-specific component, it may be classified under Chapter 87. Judgment should be based on the specific use and design. How can it be determined whether a vehicle-mounted medical implant should be classified under Chapter 87? The key is whether it constitutes an inseparable dedicated part of the vehicle. For example, if the implant is part of a vehicle-mounted emergency system and is integrated with the vehicle's circuits and structure, it may be classified under Chapter 87. Conversely, if it is merely an independent medical device placed in the vehicle, it is still classified under Chapter 90. How should the use of a vehicle-mounted medical implant be described when declaring? The medical use and vehicle-mounted environment should be specifically stated, such as "used in an ambulance emergency system for cardiac pacing after implantation in the human body." Avoid vaguely writing "medical use" or "vehicle-mounted use" so that customs can classify accurately. What other common goods are under subheading 902190? They include bone plates, bone screws, vascular stents, artificial heart valves, implantable drug pumps, etc. These goods are all used for human implantation and are not specifically named under other subheadings. If a vehicle-mounted medical implant is made of titanium alloy, does that affect classification? The material itself does not determine classification, but it may affect subheading determination. Under heading 9021, classification is by function, and material is usually a declaration element that does not affect the heading. What regulatory documents are required for importing vehicle-mounted medical implants? Usually a medical device registration certificate, import medical device filing, etc. are required, depending on the product risk level. It is recommended to consult the local drug regulatory authority and customs. What special requirements are there for exporting vehicle-mounted medical implants? Exports must comply with the medical device regulations of the destination country, such as U.S. FDA and EU CE. Relevant certificates must be provided during customs declaration, and the HS code must be declared accurately. How can the latest tax rate for vehicle-mounted medical implants be queried? It can be queried through the General Administration of Customs website, the International Trade Single Window, or professional tariff query tools by entering HS code 902190 and the country of origin and destination. Tax rates may change, and the latest published rates shall prevail.