https://www.taxtmi.com/caselaws?id=799019 Battery-integrated rear or back cover assemblies for tablet PCs fall under the lithium-ion accumulator classification rather than the residual heading for parts of automatic data processing machines. Heading 8473 excludes covers and similar articles, while Section XVI Note 2(a) requires goods specifically covered by a Chapter 84 or 85 heading to be classified there before a general parts heading is considered. Chapter 85 Note 3 includes accumulators presented with ancillary operational or protective components, including protective housing. Thermal-management, securing, waterproofing and housing elements have the required functional nexus with the battery. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799019 Battery-integrated rear or back cover assemblies for tablet PCs fall under the lithium-ion accumulator classification rather than the residual heading for parts of automatic data processing machines. Heading 8473 excludes covers and similar articles, while Section XVI Note 2(a) requires goods specifically covered by a Chapter 84 or 85 heading to be classified there before a general parts heading is considered. Chapter 85 Note 3 includes accumulators presented with ancillary operational or protective components, including protective housing. Thermal-management, securing, waterproofing and housing elements have the required functional nexus with the battery. Case-Laws Customs Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799019