GRI Rule 3(c) classification: multifunctional AR devices are classifiable under 90318000 due to integral measuring and image functions.

Applying the General Rules for the Interpretation of the Import Tariff, the devices were treated as multifunctional with integral components making no single principal function determinative; GRI Rule 3(c) was therefore applied, requiring selection of the heading occurring last in numerical order among equally eligible headings. The Explanatory Notes to heading 9031 encompass measuring, checking and optical image generation appliances, and the devices perform those functions. Consequent classification of the Augmented Reality devices (QXR v1 and v2) was under Sub heading 90318000, decision favourable to the appellant.

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Issues: (i) Whether the Augmented Reality devices Qualcomm X-Reality (QXR) v1 and v2 are classifiable under Sub-heading 90318000 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The Authority examined the classification by applying the General Rules for the Interpretation of the Import Tariff (GRI). The devices are multifunctional, incorporating components and capabilities referenced under multiple headings (including 8471, 8517, 8518, 8525, 8528, 8543 and 9004). Note No.3 to Section XVI and GRI rules 1 and 3 were considered; where no single principal or essential function can be determined and the components form an integral whole, GRI rule 3(c) applies requiring classification under the heading which occurs last in numerical order among those equally eligible. The Explanatory Notes to heading 9031 indicate inclusion of measuring, checking and optical type image-generation appliances; the subject goods perform such functions (measuring/checking/image generation) and thus 9031 is a relevant heading. Applying rule 3(c) led to selecting the applicable sub-heading occurring last in numerical order among the eligible headings.

Conclusion: The subject Augmented Reality devices (QXR v1 and QXR v2) are classifiable under Sub-heading 90318000 of the First Schedule to the Customs Tariff Act, 1975; decision in favour of the appellant.

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