https://www.taxtmi.com/caselaws?id=786880 Classification of the subject optical sheets turned on composite-goods principles: the component imparting essential character governs classification, and articles falling within Chapter 90 are excluded from parts classification rules. The multilayer construction (DBEF, prism layers, quantum dot layer) does not render the sheets mounted or unmounted optical elements; accordingly they do not fall under headings for mounted optical elements or unmounted optical elements. Applying the parts-for-machine principle, the sheets are supplied ready for fitment and designed solely or principally for LED televisions, so they are classifiable as parts suitable for use solely or principally with those televisions under the parts rule. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786880 Classification of the subject optical sheets turned on composite-goods principles: the component imparting essential character governs classification, and articles falling within Chapter 90 are excluded from parts classification rules. The multilayer construction (DBEF, prism layers, quantum dot layer) does not render the sheets mounted or unmounted optical elements; accordingly they do not fall under headings for mounted optical elements or unmounted optical elements. Applying the parts-for-machine principle, the sheets are supplied ready for fitment and designed solely or principally for LED televisions, so they are classifiable as parts suitable for use solely or principally with those televisions under the parts rule. Case-Laws Customs Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786880