Principal function determines whether Bluetooth headsets are wireless communication apparatus or merely audio devices for customs classification.

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....Customs classification of Bluetooth-enabled headsets, earphones, earbuds and neckbands depends on their objective network communication functions, rather than their form, label, audio output or microphone. Devices that actively receive, convert and transmit voice or data as part of a wireless network fall within tariff item 85176290; ordinary audio-only headphones or earphones with microphones fall within 85183000. Classification begins with heading language and applicable Section and Chapter Notes under General Rule 1; essential character under Rule 3(b) applies only where earlier rules leave competing headings. Note 3 to Section XVI makes principal function decisive for composite machines, while Circular No. 36/2013-Customs distinguishes active network apparatus from audio equipment.....