https://www.taxtmi.com/caselaws?id=462397 Imported multimedia speakers with USB playback and FM radio were classified by applying the General Rules for Interpretation and Note 3 to Section XVI, with the principal and main function test treated as decisive. Because the goods were described and sold as speakers, the added multimedia features did not alter their essential character. Earlier decisions supporting classification as speakers were followed, and inconsistent Board circulars were not treated as overriding the tariff scheme. The goods were therefore classifiable under CTH 8518 22 00 as speakers, not under headings 8519 or 8527. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 19 Jun 2025 18:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462397 Imported multimedia speakers with USB playback and FM radio were classified by applying the General Rules for Interpretation and Note 3 to Section XVI, with the principal and main function test treated as decisive. Because the goods were described and sold as speakers, the added multimedia features did not alter their essential character. Earlier decisions supporting classification as speakers were followed, and inconsistent Board circulars were not treated as overriding the tariff scheme. The goods were therefore classifiable under CTH 8518 22 00 as speakers, not under headings 8519 or 8527. Case-Laws Customs Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462397