https://www.taxtmi.com/caselaws?id=787759 Device principal function is radio-based determination and tracking of geographic position; classification follows the General Rules of Interpretation and Note 3 to Section XVI applying the principal-function/essential-character test. GPS receiver and satellite positioning impart the essential character, while modem and sensors are ancillary supporting components. Consequently the composite product is classifiable as a radio navigational aid apparatus and placed under tariff heading 8526, specifically tariff item 8526 91 90 as other radio navigational aid apparatus. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 18:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787759 Device principal function is radio-based determination and tracking of geographic position; classification follows the General Rules of Interpretation and Note 3 to Section XVI applying the principal-function/essential-character test. GPS receiver and satellite positioning impart the essential character, while modem and sensors are ancillary supporting components. Consequently the composite product is classifiable as a radio navigational aid apparatus and placed under tariff heading 8526, specifically tariff item 8526 91 90 as other radio navigational aid apparatus. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787759