https://www.taxtmi.com/caselaws?id=788763 For tariff classification, the essential character and principal function of the goods governed. The Smart Ring was treated as a wearable measuring device because its sensors performed physiological monitoring, while Bluetooth connectivity was only supportive for data transfer; it was therefore classified under Tariff Item 90318000. The Sizing Kit was treated differently because it consisted of non-electronic trial-fit rings with no independent measuring function and no role in the operation of the Smart Ring; it was classified as a plastic article under Tariff Item 39269099. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 09:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788763 For tariff classification, the essential character and principal function of the goods governed. The Smart Ring was treated as a wearable measuring device because its sensors performed physiological monitoring, while Bluetooth connectivity was only supportive for data transfer; it was therefore classified under Tariff Item 90318000. The Sizing Kit was treated differently because it consisted of non-electronic trial-fit rings with no independent measuring function and no role in the operation of the Smart Ring; it was classified as a plastic article under Tariff Item 39269099. Case-Laws Customs Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788763