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of <h1>Customs Circular: Provisional Classification of CD Writers Under Tariff Code 8471.70 Pending WCO Guidance.</h1> The circular addresses the classification of CD writers under the Customs Tariff Act, 1975. During a conference in Chennai, conflicting views were expressed about whether CD writers should be classified under tariff sub-heading 8471.70 or 8471.90. Most Customs Houses, except Bangalore, classified CD writers under 8471.70. The Bangalore Custom House changed its classification practice following an objection. The Harmonised System Committee of the WCO classified CD-ROM drives under 8471.70, suggesting a similar classification for CD writers. Pending further guidance from the WCO, Customs Houses are advised to provisionally classify CD writers under 8471.70 with a bond for differential duty.
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