Classification of software media: default classification under 85.24 unless forming a retail set subject to GIR 3(b). The revised Chapter Note 6 to Chapter 85 clarifies that 'those headings' refers to 85.23 or 85.24; software media remain classifiable in those headings only when presented with the apparatus for which they are intended. Software accompanying other articles is classifiable under 85.24 unless the media and articles together form a set put up for retail sale, in which case GIR 3(b) governs classification of the set as a whole.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of software media: default classification under 85.24 unless forming a retail set subject to GIR 3(b).
The revised Chapter Note 6 to Chapter 85 clarifies that "those headings" refers to 85.23 or 85.24; software media remain classifiable in those headings only when presented with the apparatus for which they are intended. Software accompanying other articles is classifiable under 85.24 unless the media and articles together form a set put up for retail sale, in which case GIR 3(b) governs classification of the set as a whole.
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