https://www.taxtmi.com/caselaws?id=793269 CKD kits of motherboards were held not to be classifiable as motherboards under CTH 8473 30 20 because Rule 2(a) applies only where imported goods already have the essential character of the finished article or are complete articles presented unassembled or disassembled. The imported items consisted of discrete electronic and electromechanical components, including a bare PCB, and required substantial post-importation assembly, programming, soldering, integration, inspection and testing before a functional motherboard would emerge. Section XVI Note 2 further required components covered by specific headings to be classified under their own headings, so the kits did not qualify as motherboards. en-us Tue, 09 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793269 CKD kits of motherboards were held not to be classifiable as motherboards under CTH 8473 30 20 because Rule 2(a) applies only where imported goods already have the essential character of the finished article or are complete articles presented unassembled or disassembled. The imported items consisted of discrete electronic and electromechanical components, including a bare PCB, and required substantial post-importation assembly, programming, soldering, integration, inspection and testing before a functional motherboard would emerge. Section XVI Note 2 further required components covered by specific headings to be classified under their own headings, so the kits did not qualify as motherboards. Case-Laws Customs Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793269