https://www.taxtmi.com/caselaws?id=795046 Liquid crystal display touch-panel modules are specifically covered by Customs Tariff Heading 9013 unless more specifically provided for elsewhere. The notes explain that a chapter note drawing goods into another heading despite an exclusion must be construed narrowly. Use of the modules as components in an automobile audio system does not, by itself, displace their specific classification under Heading 9013. Classification under Heading 90138010 must therefore be reconsidered under the Chapter 90 framework, rather than treating Heading 8537 10 as automatically applicable. en-us Mon, 15 Jun 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795046 Liquid crystal display touch-panel modules are specifically covered by Customs Tariff Heading 9013 unless more specifically provided for elsewhere. The notes explain that a chapter note drawing goods into another heading despite an exclusion must be construed narrowly. Use of the modules as components in an automobile audio system does not, by itself, displace their specific classification under Heading 9013. Classification under Heading 90138010 must therefore be reconsidered under the Chapter 90 framework, rather than treating Heading 8537 10 as automatically applicable. Case-Laws Customs Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795046