https://www.taxtmi.com/caselaws?id=102131 Water-cooled electric resistors fall under Heading 8533.29 where their cooling arrangement merely controls heat generated during resistor operation. Water cooling and related features support the resistor's performance but do not create a separate character, commercial identity, or tariff identity. The illustrative reference to oil-immersed resistors under Heading 85.33 supports classification based on the article's essential character and principal function. Accordingly, such goods are classified as electric resistors rather than as electrical parts not specified elsewhere under the residuary Heading 8548.90. en-us Thu, 16 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102131 Water-cooled electric resistors fall under Heading 8533.29 where their cooling arrangement merely controls heat generated during resistor operation. Water cooling and related features support the resistor's performance but do not create a separate character, commercial identity, or tariff identity. The illustrative reference to oil-immersed resistors under Heading 85.33 supports classification based on the article's essential character and principal function. Accordingly, such goods are classified as electric resistors rather than as electrical parts not specified elsewhere under the residuary Heading 8548.90. Case-Laws Customs Thu, 16 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102131