https://www.taxtmi.com/caselaws?id=762070 The dominant issue was classification of imported MEMS-enabled microphones under CTH 8518 (microphones) or CTH 8542 (electronic integrated circuits). Applying the Customs Tariff Act headings, relevant Section/Chapter Notes and HSN Explanatory Notes, the HC held that classification turns on the product's essential character and function, not the enabling technology. The technical literature and product functioning showed the item is a fully assembled microphone converting sound into electrical signals, with MEMS/ASIC components merely enhancing performance, and not a stand-alone sensor or separate EIC capable of diverse uses. Consequently, classification under CTH 8542 was rejected and the goods were held classifiable under CTH 8518 (Tariff Item 8518 10 00). en-us Wed, 20 Nov 2024 00:00:00 +0530 Mon, 05 Jan 2026 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762070 The dominant issue was classification of imported MEMS-enabled microphones under CTH 8518 (microphones) or CTH 8542 (electronic integrated circuits). Applying the Customs Tariff Act headings, relevant Section/Chapter Notes and HSN Explanatory Notes, the HC held that classification turns on the product's essential character and function, not the enabling technology. The technical literature and product functioning showed the item is a fully assembled microphone converting sound into electrical signals, with MEMS/ASIC components merely enhancing performance, and not a stand-alone sensor or separate EIC capable of diverse uses. Consequently, classification under CTH 8542 was rejected and the goods were held classifiable under CTH 8518 (Tariff Item 8518 10 00). Case-Laws Customs Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762070