https://www.taxtmi.com/caselaws?id=465562 Apple Watch, being a composite device with timekeeping and data functions, was classified by reference to its principal function under the General Rules for Interpretation and Note 3 to Section XVI. It was treated mainly as a wireless communication apparatus that transmits and receives voice, images and other data as an extension of a paired iPhone, making Heading 8517 and Tariff Item 8517 62 90 the appropriate classification. No advance ruling was issued on Apple Watch bands, including leather and non-leather bands, because the same issue was already pending before the customs adjudicating authority and was barred under the proviso to Section 281(2). en-us Mon, 10 Mar 2025 00:00:00 +0530 Fri, 02 Jan 2026 12:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465562 Apple Watch, being a composite device with timekeeping and data functions, was classified by reference to its principal function under the General Rules for Interpretation and Note 3 to Section XVI. It was treated mainly as a wireless communication apparatus that transmits and receives voice, images and other data as an extension of a paired iPhone, making Heading 8517 and Tariff Item 8517 62 90 the appropriate classification. No advance ruling was issued on Apple Watch bands, including leather and non-leather bands, because the same issue was already pending before the customs adjudicating authority and was barred under the proviso to Section 281(2). Case-Laws Customs Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465562