https://www.taxtmi.com/caselaws?id=86352 For tariff classification, an imported CNC simulator must be assessed in the condition in which it is presented for import, and the test is whether that article itself is suitable for any other use. The record stated that the simulator lacked key components of a normal CNC control panel, including drives, motors and feedback units, and was limited to training and demonstration. A mere possibility of later connection by modification or interface did not defeat classification as a simulator unsuitable for other use. On that basis, the simulator was classified under Heading 90.23, and the contrary view was rejected. en-us Wed, 15 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 12:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86352 For tariff classification, an imported CNC simulator must be assessed in the condition in which it is presented for import, and the test is whether that article itself is suitable for any other use. The record stated that the simulator lacked key components of a normal CNC control panel, including drives, motors and feedback units, and was limited to training and demonstration. A mere possibility of later connection by modification or interface did not defeat classification as a simulator unsuitable for other use. On that basis, the simulator was classified under Heading 90.23, and the contrary view was rejected. Case-Laws Customs Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86352