https://www.taxtmi.com/caselaws?id=340410 Imported Eye Tracking Systems were classified by examining their product description, essential function and tariff notes. Heading 8471 covers automatic data processing machines and units, while Heading 9031 covers measuring or checking instruments and machines not specified elsewhere. Because the equipment had a specific measuring capability in relation to eye activity, its input, output, storage or processing components did not change its essential character. Applying Chapter Note 5 of Chapter 90 and finding no exclusion, the goods fell within Heading 90318000 rather than Heading 84715000. en-us Tue, 28 Feb 2017 00:00:00 +0530 Sat, 30 Dec 2017 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340410 Imported Eye Tracking Systems were classified by examining their product description, essential function and tariff notes. Heading 8471 covers automatic data processing machines and units, while Heading 9031 covers measuring or checking instruments and machines not specified elsewhere. Because the equipment had a specific measuring capability in relation to eye activity, its input, output, storage or processing components did not change its essential character. Applying Chapter Note 5 of Chapter 90 and finding no exclusion, the goods fell within Heading 90318000 rather than Heading 84715000. Case-Laws Customs Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340410