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Apple HomePod imports classified under Customs Tariff Act 1975, section 85176290, for data transmission and voice conversion devices.

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....Classification of imported goods - Apple HomePod - The product in question answers to the description of six-digit entry 851762 which is meant for ‘Machines for reception, conversion and transmission or regeneration of voice, images, other data, including switching and routing apparatus’ and more specifically under the residuary sub-heading 85176290 - thus, Apple HomePods merit classification under sub-heading 85176290 of the first schedule to the Customs Tariff Act, 1975. - AAR....