https://www.taxtmi.com/caselaws?id=786332 Imported PZT-based ceramic resonators fitted with electrodes and terminals were classified under tariff item 85416000 as mounted piezo-electric crystals. Applying the General Rules for Interpretation and the Section and Chapter Notes, the ruling treated Chapter 85 as the correct classification because the goods specifically answered the description in heading 8541. Heading 8543 was found inapplicable since a more specific heading already covered the goods, heading 8548 could not be used as a residuary entry, and the articles were not identifiable as machine-specific parts for classification under the washing machine parts heading. en-us Wed, 04 Feb 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786332 Imported PZT-based ceramic resonators fitted with electrodes and terminals were classified under tariff item 85416000 as mounted piezo-electric crystals. Applying the General Rules for Interpretation and the Section and Chapter Notes, the ruling treated Chapter 85 as the correct classification because the goods specifically answered the description in heading 8541. Heading 8543 was found inapplicable since a more specific heading already covered the goods, heading 8548 could not be used as a residuary entry, and the articles were not identifiable as machine-specific parts for classification under the washing machine parts heading. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786332