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    Principal Function, Network Capability and Customs Classification of Composite Electronic Devices (G...
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Case Laws Customs
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Bluetooth headset classification turns on active wireless network communication, not audio form, when determining principal function and essential character.
Bluetooth-enabled personal audio devices are classified by objective technical function rather than wearable form, product label, audio output or microphone. Heading 8517 applies where Bluetooth capability makes the device an active wireless-network apparatus that receives, converts and transmits voice or data; heading 8518 covers ordinary headphones or earphones carrying only audio signals. Classification begins with the heading terms and relevant notes, with essential character and principal function applied only through the sequential General Rules where competing headings remain.

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Acts Income Tax