https://www.taxtmi.com/caselaws?id=783413 The AAR held that the imported heatsinks, designed exclusively for use with PCBAs of data center switches and uplink cards, are classifiable as "parts" under Heading 8517, specifically under Tariff Item 8517 79 90 of the First Schedule to the Customs Tariff Act, 1975. The authority found that the heatsinks have no independent utility, are tailor-made for specific telecommunication equipment models, and function as integral components necessary for heat dissipation within such apparatus. Applying Section Note 2(b) to Section XVI, the AAR rejected classification under Headings 7326/7616 as base metal articles and confirmed classification under Heading 8517. en-us Fri, 31 Oct 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783413 The AAR held that the imported heatsinks, designed exclusively for use with PCBAs of data center switches and uplink cards, are classifiable as "parts" under Heading 8517, specifically under Tariff Item 8517 79 90 of the First Schedule to the Customs Tariff Act, 1975. The authority found that the heatsinks have no independent utility, are tailor-made for specific telecommunication equipment models, and function as integral components necessary for heat dissipation within such apparatus. Applying Section Note 2(b) to Section XVI, the AAR rejected classification under Headings 7326/7616 as base metal articles and confirmed classification under Heading 8517. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783413