https://www.taxtmi.com/caselaws?id=465536 Digital cinema projectors using DLP technology, encrypted content received through a cinema server, and theatre movie projection fall under tariff item 85286900. Classification follows Rule 1 of the General Rules for Interpretation, based on heading terms and relevant Explanatory Notes. Heading 9007 applies to cinematographic projectors that project physical film reels through a mechanical film movement system, which these digital projectors lack. Tariff item 85286200 does not apply because the goods are not designed principally for use with an automatic data processing machine of heading 8471. The applicable classification is therefore tariff item 85286900, rather than tariff item 90072090. en-us Thu, 20 Mar 2025 00:00:00 +0530 Tue, 30 Dec 2025 19:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465536 Digital cinema projectors using DLP technology, encrypted content received through a cinema server, and theatre movie projection fall under tariff item 85286900. Classification follows Rule 1 of the General Rules for Interpretation, based on heading terms and relevant Explanatory Notes. Heading 9007 applies to cinematographic projectors that project physical film reels through a mechanical film movement system, which these digital projectors lack. Tariff item 85286200 does not apply because the goods are not designed principally for use with an automatic data processing machine of heading 8471. The applicable classification is therefore tariff item 85286900, rather than tariff item 90072090. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465536