https://www.taxtmi.com/caselaws?id=467280 An augmented reality device with multiple integrated functions was classified under the tariff rules for composite goods. Because no single principal function could be identified with confidence, the General Rules for Interpretation required recourse first to the most specific description, then to essential character where identifiable, and failing that to the heading last in numerical order. The device's functions connected with measuring, checking and image generation made heading 9031 relevant, but no competing heading provided a more specific classification. The goods were therefore classified under sub-heading 90318000. en-us Wed, 01 Nov 2023 00:00:00 +0530 Thu, 12 Mar 2026 21:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467280 An augmented reality device with multiple integrated functions was classified under the tariff rules for composite goods. Because no single principal function could be identified with confidence, the General Rules for Interpretation required recourse first to the most specific description, then to essential character where identifiable, and failing that to the heading last in numerical order. The device's functions connected with measuring, checking and image generation made heading 9031 relevant, but no competing heading provided a more specific classification. The goods were therefore classified under sub-heading 90318000. Case-Laws Customs Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467280