https://www.taxtmi.com/caselaws?id=358054 Multifunctional goods are classified by their principal and predominant function, and ancillary features do not change tariff classification where the essential character remains that of the primary product. Applying the interpretative rules and Section Note 3 to Section XVI, the Tribunal treated multimedia speakers with USB playback and FM radio as speakers because they were known and sold in the market as speakers. It accordingly classified the goods under Heading 8518 2200 and rejected reclassification under Headings 8519 8100 and 8527 9990, with consequential relief following from the allowance of the appeals. en-us Mon, 12 Feb 2018 00:00:00 +0530 Thu, 05 Apr 2018 08:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358054 Multifunctional goods are classified by their principal and predominant function, and ancillary features do not change tariff classification where the essential character remains that of the primary product. Applying the interpretative rules and Section Note 3 to Section XVI, the Tribunal treated multimedia speakers with USB playback and FM radio as speakers because they were known and sold in the market as speakers. It accordingly classified the goods under Heading 8518 2200 and rejected reclassification under Headings 8519 8100 and 8527 9990, with consequential relief following from the allowance of the appeals. Case-Laws Customs Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358054