Classification as communication apparatus: Bluetooth headsets treated as active network transmission devices under customs tariff. The document addresses classification of Bluetooth wireless headsets for mobile phones, describing them as monaural earphone microphone sets with radio transceiver, battery and charger that use a PAN wireless protocol to exchange voice and data. By application of the General Rules for Interpretation and Note 3 to the Section, the headset confers the essential character on the retail set; its active network communication function and simultaneous two way audio/data streaming place it in the tariff provision for apparatus for transmission or reception of voice and data.