https://www.taxtmi.com/caselaws?id=303590 A multifunction Fire TV Cube was classified by its principal function under sub-heading 8517 62 90 because its core role was transmission or reception of voice, images or other data through cloud-based communication services. The IR Extender Cable followed the same classification when imported with the Fire TV Cube, as it operated as an accessory within the integrated system. However, when imported independently, the cable was treated as an apparatus with an independent function and classified under the residual sub-heading 8543 70 99. The ruling applied the General Rules for Interpretation and the relevant Section and Chapter Notes to determine classification by principal function and accessory status. en-us Tue, 10 Aug 2021 00:00:00 +0530 Mon, 01 Aug 2022 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303590 A multifunction Fire TV Cube was classified by its principal function under sub-heading 8517 62 90 because its core role was transmission or reception of voice, images or other data through cloud-based communication services. The IR Extender Cable followed the same classification when imported with the Fire TV Cube, as it operated as an accessory within the integrated system. However, when imported independently, the cable was treated as an apparatus with an independent function and classified under the residual sub-heading 8543 70 99. The ruling applied the General Rules for Interpretation and the relevant Section and Chapter Notes to determine classification by principal function and accessory status. Case-Laws Customs Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303590