https://www.taxtmi.com/caselaws?id=755341 Imported transponder, muxponder and optical splitter cards used only in designated optical transport network equipment were treated as parts under CTI 8517 70 90, not as other apparatus under CTI 8517 62 90. Because the cards fitted into dedicated chassis slots, drew power and functionality only from the host system, had no independent or standalone use, and were not cross-compatible with other manufacturers' equipment, they satisfied the settled test for parts classification. The analogy to network interface cards was rejected, and Rule 2(a) and Section XVI Note 3 were held inapplicable on these facts. The resulting classification under Heading 8517 as populated printed circuit boards was maintained, and the contrary duty demand could not be sustained. en-us Mon, 01 Jul 2024 00:00:00 +0530 Wed, 10 Jul 2024 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755341 Imported transponder, muxponder and optical splitter cards used only in designated optical transport network equipment were treated as parts under CTI 8517 70 90, not as other apparatus under CTI 8517 62 90. Because the cards fitted into dedicated chassis slots, drew power and functionality only from the host system, had no independent or standalone use, and were not cross-compatible with other manufacturers' equipment, they satisfied the settled test for parts classification. The analogy to network interface cards was rejected, and Rule 2(a) and Section XVI Note 3 were held inapplicable on these facts. The resulting classification under Heading 8517 as populated printed circuit boards was maintained, and the contrary duty demand could not be sustained. Case-Laws Customs Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755341