Tariff classification of Apple Vision Pro accessories turns on sole use and accessory status under Chapter 84.

Accessories kitted with Apple Vision Pro, namely Dual Loop Band, Solo Knit Band and Light Seal, were examined for tariff classification under Chapter Note 6(A) to Chapter 84. They were found to be specially designed solely for use with Apple Vision Pro and to serve comfort, fit and light protection functions rather than core data-processing functions. As no specific eight-digit entry in heading 8473 covered them, the residuary sub-heading for other parts and accessories of heading 8471 was applied, and the goods were classified under CTI 84733099.

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Issues: Whether the kitted accessories of Apple Vision Pro namely Dual Loop Band, Solo Knit Band and Light Seal are classifiable under CTI 84733099 as parts and accessories of machines of heading 8471.

Analysis: The classification turned on whether the accessories were suitable for use solely or principally with Apple Vision Pro, which was examined as an automatic data processing machine under Chapter Note 6(A) to Chapter 84. The goods were found to be specially designed only for Apple Vision Pro, to enhance comfort, fit and light protection, and not to perform the core data-processing function of the device. Since they were accessories and not parts essential to the functioning of the machine, and no specific eight-digit entry covered them within heading 8473, the residuary sub-heading for other parts and accessories of heading 8471 was held applicable.

Conclusion: The kitted accessories are classifiable under CTI 84733099.

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