https://www.taxtmi.com/circulars?id=1636 Applying the essential character criterion and relevant Harmonized System precedent, the driver software is installed in the ADP machine and not in the device, so the storage+drive functions of the combined pen/USB flash device impart its essential character; accordingly the complete set is classifiable as a storage unit rather than as a pen or independent storage media. en-us Fri, 01 Jul 2005 00:00:00 +0530 Sat, 28 Feb 2009 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1636 Applying the essential character criterion and relevant Harmonized System precedent, the driver software is installed in the ADP machine and not in the device, so the storage+drive functions of the combined pen/USB flash device impart its essential character; accordingly the complete set is classifiable as a storage unit rather than as a pen or independent storage media. Circulars Customs Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1636