Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
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Imported telecom equipment was classified by applying the functional test to its actual working. The Airspan Air Velocity 2700 was found to receive signals from the tower, synchronize them and route them through lines within the enclosed area to support a 5G network efficiently. On that functional character, the classification declared by the importer under Customs Tariff Heading 8517 6260 was upheld, and the alternative classification as other transmission or routing apparatus was not accepted.
Imported telecom equipment was classified by applying the functional test to its actual working. The Airspan Air Velocity 2700 was found to receive signals from the tower, synchronize them and route them through lines within the enclosed area to support a 5G network efficiently. On that functional character, the classification declared by the importer under Customs Tariff Heading 8517 6260 was upheld, and the alternative classification as other transmission or routing apparatus was not accepted.
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