https://www.taxtmi.com/caselaws?id=796942 Imported laser imagers that merely print data received from diagnostic equipment lack independent diagnostic capability and are accessories rather than diagnostic instruments. Under Chapter 90 Note 2(b), accessories are classified with a machine only when suitable solely or principally for a particular kind of machine or machines within the same tariff heading. Because the imagers were compatible with equipment classifiable under both CTH 9018 and CTH 9022, they could not be classified with either single heading. Chapter 90 Note 2(c) therefore applies, placing them under residual CTH 9033 00 00 as accessories not specified or included elsewhere in Chapter 90. en-us Wed, 12 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796942 Imported laser imagers that merely print data received from diagnostic equipment lack independent diagnostic capability and are accessories rather than diagnostic instruments. Under Chapter 90 Note 2(b), accessories are classified with a machine only when suitable solely or principally for a particular kind of machine or machines within the same tariff heading. Because the imagers were compatible with equipment classifiable under both CTH 9018 and CTH 9022, they could not be classified with either single heading. Chapter 90 Note 2(c) therefore applies, placing them under residual CTH 9033 00 00 as accessories not specified or included elsewhere in Chapter 90. Case-Laws Customs Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796942