https://www.taxtmi.com/caselaws?id=765884 Multifunction multimedia speakers with Bluetooth, USB, FM, SD/MMC and auxiliary features were classified by reference to their principal and essential function. The additional features did not alter the goods' basic identity as speakers in common trade parlance or their main function of sound reproduction. Applying the interpretative rules and Section Note 3 to Section XVI of the Customs Tariff Act, 1975, and following earlier decisions on identical goods, the goods were classifiable under heading 8518 22 00 as speakers. Reclassification under heading 8527 91 00 as broadcast receivers/music systems was rejected. en-us Tue, 11 Feb 2025 00:00:00 +0530 Tue, 11 Feb 2025 12:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765884 Multifunction multimedia speakers with Bluetooth, USB, FM, SD/MMC and auxiliary features were classified by reference to their principal and essential function. The additional features did not alter the goods' basic identity as speakers in common trade parlance or their main function of sound reproduction. Applying the interpretative rules and Section Note 3 to Section XVI of the Customs Tariff Act, 1975, and following earlier decisions on identical goods, the goods were classifiable under heading 8518 22 00 as speakers. Reclassification under heading 8527 91 00 as broadcast receivers/music systems was rejected. Case-Laws Customs Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765884