https://www.taxtmi.com/caselaws?id=327413 Imported photo sensors were classified by applying the tariff description and HSN notes to determine essential character. Heading 9031 did not apply because the record did not show any measuring or checking function. The article was an LED and phototransistor assembly functioning as a photosensitive semiconductor device, and the explanatory notes to Heading 8541 specifically include photocouples and photorelays made of electroluminescent diodes combined with photodiodes or phototransistors. As Heading 8541 is the specific entry for such goods, it prevails over the more general heading. The lower classification was set aside and classification under Heading 8541 was accepted. en-us Tue, 09 Feb 2016 00:00:00 +0530 Mon, 30 Apr 2018 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327413 Imported photo sensors were classified by applying the tariff description and HSN notes to determine essential character. Heading 9031 did not apply because the record did not show any measuring or checking function. The article was an LED and phototransistor assembly functioning as a photosensitive semiconductor device, and the explanatory notes to Heading 8541 specifically include photocouples and photorelays made of electroluminescent diodes combined with photodiodes or phototransistors. As Heading 8541 is the specific entry for such goods, it prevails over the more general heading. The lower classification was set aside and classification under Heading 8541 was accepted. Case-Laws Customs Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327413