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    <title>2026 (7) TMI 851 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI</title>
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    <description>TrackMan 4 and TrackMan iO are classified as other golf equipment under Customs Tariff Item 9506 39 00, rather than as measuring or checking instruments. Applying the General Rules for Interpretation, classification depends on the competing headings, relevant notes, and the goods&#039; objective characteristics, design, commercial identity and dedicated use. Although the integrated apparatus contain radar sensors, cameras, processors and software that measure golf-related parameters, their golf-specific software, course libraries, installation and licensing establish golf practice, coaching, simulation and virtual gameplay as their principal function and essential character. Their measurement capability is enabling and ancillary, excluding classification under Heading 8526 or Heading 9031.</description>
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    <pubDate>Thu, 09 Jul 2026 00:00:00 +0530</pubDate>
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      <description>TrackMan 4 and TrackMan iO are classified as other golf equipment under Customs Tariff Item 9506 39 00, rather than as measuring or checking instruments. Applying the General Rules for Interpretation, classification depends on the competing headings, relevant notes, and the goods&#039; objective characteristics, design, commercial identity and dedicated use. Although the integrated apparatus contain radar sensors, cameras, processors and software that measure golf-related parameters, their golf-specific software, course libraries, installation and licensing establish golf practice, coaching, simulation and virtual gameplay as their principal function and essential character. Their measurement capability is enabling and ancillary, excluding classification under Heading 8526 or Heading 9031.</description>
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