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of <h1>Software Protection Locks: Classified as Hardware or Software Based on Import Context - CTH 8524 or 8473.30.</h1> The circular addresses the classification of software protection locks, which are used with software on computers. The Central Board of Excise and Customs clarifies that these locks can be classified as either software under CTH 8524 or hardware under 8473.30, depending on their use and importation context. If the lock is imported pre-programmed or without software, it is considered hardware. However, if imported as a set with software, it is classified as software. This decision aligns with previous guidelines and was confirmed in a tariff conference, instructing field formations to finalize pending assessments accordingly.
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