https://www.taxtmi.com/caselaws?id=781819 Composite goods are to be classified by their principal function, and ancillary features do not change the tariff heading where the essential character remains that of the main article. Multimedia speakers with USB playback and FM radio were treated as speakers because they were described and marketed as such, and the added functions did not displace that essential character. Applying Rule 1 of the General Rules for Interpretation and Note 3 to Section XVI, the goods were held classifiable under CTH 85182200, not under CTH 85279990. en-us Tue, 22 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 09:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781819 Composite goods are to be classified by their principal function, and ancillary features do not change the tariff heading where the essential character remains that of the main article. Multimedia speakers with USB playback and FM radio were treated as speakers because they were described and marketed as such, and the added functions did not displace that essential character. Applying Rule 1 of the General Rules for Interpretation and Note 3 to Section XVI, the goods were held classifiable under CTH 85182200, not under CTH 85279990. Case-Laws Customs Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781819