https://www.taxtmi.com/caselaws?id=784087 Customs classification of Apple Watch bands turned on the tariff description read with the section and chapter notes under the General Rules for Interpretation. Bands other than leather were held not to be parts of the watch under Heading 8517 because they performed only the fastening function and did not contribute to the watch's core communication or data functions; they fell under Heading 9113 as watch straps and bands. Leather bands were likewise held to fall under Heading 9113, because the material used did not change their essential character and the specific heading for watch bands prevailed over Heading 4205 for leather articles. en-us Tue, 23 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 11:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784087 Customs classification of Apple Watch bands turned on the tariff description read with the section and chapter notes under the General Rules for Interpretation. Bands other than leather were held not to be parts of the watch under Heading 8517 because they performed only the fastening function and did not contribute to the watch's core communication or data functions; they fell under Heading 9113 as watch straps and bands. Leather bands were likewise held to fall under Heading 9113, because the material used did not change their essential character and the specific heading for watch bands prevailed over Heading 4205 for leather articles. Case-Laws Customs Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784087