https://www.taxtmi.com/caselaws?id=447073 Composite voice-enabled, internet-connected devices were classified by their principal function and essential character under the General Rules and Section XVI Note 3, not by incidental speaker or display features. The devices were held classifiable under CTH 8517, specifically Tariff Entry 8517 62 90, rather than as speakers or monitors under CTH 8518 or 8528. Because that classification brought them within the relevant customs exemption entry, the three specified devices were also treated as eligible for exemption. The ruling therefore rejected the narrower classification approach and left undisturbed only the parts already consistent with CTH 8517. en-us Mon, 11 Dec 2023 00:00:00 +0530 Tue, 27 Jan 2026 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447073 Composite voice-enabled, internet-connected devices were classified by their principal function and essential character under the General Rules and Section XVI Note 3, not by incidental speaker or display features. The devices were held classifiable under CTH 8517, specifically Tariff Entry 8517 62 90, rather than as speakers or monitors under CTH 8518 or 8528. Because that classification brought them within the relevant customs exemption entry, the three specified devices were also treated as eligible for exemption. The ruling therefore rejected the narrower classification approach and left undisturbed only the parts already consistent with CTH 8517. Case-Laws Customs Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447073