Integrated Circuit MEMS Microphones Classified Under Customs Tariff Heading 8518 Due to Primary Function as Microphone.

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....The core issue pertains to the appropriate customs tariff classification of 'Integrated Circuit Micro Electro Mechanical System Microphones' imported by the appellant. The court held that despite the product's description, its primary identity is that of a microphone enhanced by MEMS technology, rather than an integrated circuit (IC). The court opined that the product's classification is determined by its function as a microphone, not the underlying technology used. While MEMS technology enhances the microphone's capabilities, it does not change its fundamental nature. The court distinguished this case from scenarios where standalone ICs or MEMS sensors are imported, as the product in question is a fully assembled MEMS microphone with integ.........