https://www.taxtmi.com/highlights?id=105094 Composite car radio-DVD receivers combining radio reception and video reproduction are composite machines governed by the principal-function test under Note 3 to Section XVI. Revenue must establish a proposed tariff reclassification through cogent technical or trade evidence; promotional descriptions alone cannot prove that video reproduction is the principal function. Where no principal function can be determined, General Interpretative Rule 3(c) places the goods under the heading occurring last in numerical order among those equally meriting consideration. As video reproduction was not established as the principal function, classification under CTI 8527 29 00 prevailed and the linked customs-notification benefit followed. en-us Sat, 17 Oct 2026 05:20:35 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105094 Composite car radio-DVD receivers combining radio reception and video reproduction are composite machines governed by the principal-function test under Note 3 to Section XVI. Revenue must establish a proposed tariff reclassification through cogent technical or trade evidence; promotional descriptions alone cannot prove that video reproduction is the principal function. Where no principal function can be determined, General Interpretative Rule 3(c) places the goods under the heading occurring last in numerical order among those equally meriting consideration. As video reproduction was not established as the principal function, classification under CTI 8527 29 00 prevailed and the linked customs-notification benefit followed. Highlights Customs Sat, 17 Oct 2026 05:20:35 +0530 https://www.taxtmi.com/highlights?id=105094