https://www.taxtmi.com/highlights?id=61358 Classification of goods - Smart Plug - Observing that Smart Plug is designed to primarily function as an electrical switch but is significantly more than a simple switch, it is excluded from Heading 85.36; and would be correctly classifiable under Heading 85.37, and more specifically sub-heading 8537 10 00. - AAR en-us Mon, 10 Jan 2022 14:55:13 +0530 Mon, 10 Jan 2022 14:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61358 Classification of goods - Smart Plug - Observing that Smart Plug is designed to primarily function as an electrical switch but is significantly more than a simple switch, it is excluded from Heading 85.36; and would be correctly classifiable under Heading 85.37, and more specifically sub-heading 8537 10 00. - AAR Highlights Customs Mon, 10 Jan 2022 14:55:13 +0530 https://www.taxtmi.com/highlights?id=61358