https://www.taxtmi.com/caselaws?id=48627 A multifunction keyboard with integrated VoIP, speakers, microphone and display features retained its essential character as a keyboard because the additional functions were ancillary to its principal use as a data input device. Chapter Note 5(D) treated keyboards meeting the prescribed connectivity and data-acceptance conditions as units of Heading 8471, and Chapter Note 7 required classification by principal purpose where a machine serves more than one function. The product was therefore not classified as a telephone set under Heading 8517 and was instead classified as an input unit of an automatic data processing machine under Tariff Item 8471 60 40. en-us Thu, 28 Oct 2004 00:00:00 +0530 Fri, 23 Oct 2015 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48627 A multifunction keyboard with integrated VoIP, speakers, microphone and display features retained its essential character as a keyboard because the additional functions were ancillary to its principal use as a data input device. Chapter Note 5(D) treated keyboards meeting the prescribed connectivity and data-acceptance conditions as units of Heading 8471, and Chapter Note 7 required classification by principal purpose where a machine serves more than one function. The product was therefore not classified as a telephone set under Heading 8517 and was instead classified as an input unit of an automatic data processing machine under Tariff Item 8471 60 40. Case-Laws Customs Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48627