https://www.taxtmi.com/caselaws?id=784025 Ultrasonic flowmeters intended for liquid applications were held classifiable under CTI 90261010 in heading 9026 because their principal function was measuring liquid flow by ultrasonic transit-time technology. Data interfaces such as MODBUS, HART and Foundation Fieldbus were treated only as means of transmitting measurement data, not as control mechanisms. Heading 9032 was found inapplicable because automatic regulating or controlling apparatus must include measuring, comparing and actuating functions within the goods themselves. As the imported goods performed only measurement and did not autonomously regulate flow, they fell within heading 9026 and not heading 9032. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 23 Dec 2025 19:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784025 Ultrasonic flowmeters intended for liquid applications were held classifiable under CTI 90261010 in heading 9026 because their principal function was measuring liquid flow by ultrasonic transit-time technology. Data interfaces such as MODBUS, HART and Foundation Fieldbus were treated only as means of transmitting measurement data, not as control mechanisms. Heading 9032 was found inapplicable because automatic regulating or controlling apparatus must include measuring, comparing and actuating functions within the goods themselves. As the imported goods performed only measurement and did not autonomously regulate flow, they fell within heading 9026 and not heading 9032. Case-Laws Customs Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784025