Customs tariff classification must follow tariff rules, not exemption notifications, for networking equipment under CTH 85176290.

Imported access points, enterprise class Ethernet switches and networking appliances were found classifiable under CTH 85176290. Classification under the Customs Tariff Act must be determined by the tariff headings, section notes, chapter notes and the General Rules of Interpretation, not by exemption notifications. A later notification could not be used to shift the goods to another heading or reopen the earlier classification without legal basis. The classification already adopted consistently for similar imports, supported by earlier adjudication and foreign customs rulings, was therefore maintained.

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Issues: Whether the imported goods, namely access points, enterprise class Ethernet switches and networking appliances, were correctly classifiable under CTH 85176290.

Analysis: The appellant had consistently classified the goods under CTH 85176290, and the record showed that similar imports were being so classified at other customs locations. Support was also drawn from a comprehensive order of the DRI adjudicating authority and from rulings of US and German Customs. Classification under the Customs Tariff Act had to be determined by the tariff headings, section notes, chapter notes and the General Rules of Interpretation, and not by reference to exemption notifications. The attempt to shift the classification to another heading on the basis of a notification, including reliance on a subsequently issued notification, was held to be impermissible and without any basis for reopening the earlier classification.

Conclusion: The goods were held to be classifiable under CTH 85176290, and the appeal succeeded.

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