https://www.taxtmi.com/caselaws?id=786332 Ceramic resonators made of PZT material, fitted with electrodes and terminals, and designed as surface-mount components to generate stable clock signals through piezoelectric resonance, fall under tariff item 85416000 as mounted piezo-electric crystals. Classification follows heading terms, relevant section and chapter notes, and the General Rules for Interpretation; a specific Chapter 85 heading prevails over machine-parts and residuary classifications. As the resonators are not identifiable as washing-machine-specific parts, they do not fall under the parts heading. Heading 8543 is unavailable where the goods are specifically covered elsewhere in Chapter 85, while residuary heading 8548 cannot apply once specific coverage exists. 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 Ceramic resonators made of PZT material, fitted with electrodes and terminals, and designed as surface-mount components to generate stable clock signals through piezoelectric resonance, fall under tariff item 85416000 as mounted piezo-electric crystals. Classification follows heading terms, relevant section and chapter notes, and the General Rules for Interpretation; a specific Chapter 85 heading prevails over machine-parts and residuary classifications. As the resonators are not identifiable as washing-machine-specific parts, they do not fall under the parts heading. Heading 8543 is unavailable where the goods are specifically covered elsewhere in Chapter 85, while residuary heading 8548 cannot apply once specific coverage exists. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786332