https://www.taxtmi.com/caselaws?id=471579 Small Form Factor Pluggable modules used in routers are classified as router parts under Customs Tariff Item 8517 7090 where they have no identifiable independent function or standalone operational capability. Their functionality depends on insertion into dedicated router chassis slots and on the router's control, timing and software systems. This functional dependence makes the modules integral components of routers rather than independent networking apparatus classifiable under Customs Tariff Item 8517 6290. en-us Tue, 02 Dec 2025 00:00:00 +0530 Wed, 09 Sep 2026 19:00:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471579 Small Form Factor Pluggable modules used in routers are classified as router parts under Customs Tariff Item 8517 7090 where they have no identifiable independent function or standalone operational capability. Their functionality depends on insertion into dedicated router chassis slots and on the router's control, timing and software systems. This functional dependence makes the modules integral components of routers rather than independent networking apparatus classifiable under Customs Tariff Item 8517 6290. Case-Laws Customs Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471579