Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment o...
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Integrated RSA backplane and chassis assemblies, imported without interface cards and other functional modules, are classifiable as other parts of heading 8517 under tariff item 8517 79 90 when designed solely for photonic service switches. Although they incorporate backplane PCBAs, they cannot independently receive, convert, switch or transmit signals, lack the essential character of a complete switch, and provide the structural and interconnection framework for separately imported modules. As they are not parts of general use, their sole suitability for the relevant machines governs classification. The concession for that tariff item applies, excluding parts of cellular phones and wearable devices, only to Basic Customs Duty, not integrated tax or other levies.
Integrated RSA backplane and chassis assemblies, imported without interface cards and other functional modules, are classifiable as other parts of heading 8517 under tariff item 8517 79 90 when designed solely for photonic service switches. Although they incorporate backplane PCBAs, they cannot independently receive, convert, switch or transmit signals, lack the essential character of a complete switch, and provide the structural and interconnection framework for separately imported modules. As they are not parts of general use, their sole suitability for the relevant machines governs classification. The concession for that tariff item applies, excluding parts of cellular phones and wearable devices, only to Basic Customs Duty, not integrated tax or other levies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4931 
