https://www.taxtmi.com/caselaws?id=446763 A web camera used solely or principally with an automatic data processing machine, and not functioning independently, is classifiable as a part or accessory under Heading 8473. Note 5(C) to Chapter 84 treats such a unit as part of the ADP system if it can accept or deliver data in usable form, and the exclusion in Note 5(D) did not apply because the product was not a television camera, digital camera, or video camera recorder. The earlier classification ruling on web cameras was followed, and separate importation did not change the product's essential character. The impugned classification was set aside and the appeal succeeded. en-us Tue, 28 Nov 2023 00:00:00 +0530 Sun, 10 Dec 2023 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446763 A web camera used solely or principally with an automatic data processing machine, and not functioning independently, is classifiable as a part or accessory under Heading 8473. Note 5(C) to Chapter 84 treats such a unit as part of the ADP system if it can accept or deliver data in usable form, and the exclusion in Note 5(D) did not apply because the product was not a television camera, digital camera, or video camera recorder. The earlier classification ruling on web cameras was followed, and separate importation did not change the product's essential character. The impugned classification was set aside and the appeal succeeded. Case-Laws Customs Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446763