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Classification of imported goods under Heading 8471.93 or 8473.30 - Interpretation of Note 5B to Chapter 84 - Criteria for classification under 84.71 - Criteria for classification under 84.73. Analysis: The case involved the classification of imported Memory Array Boards for a computer system under Heading 8471.93 or 8473.30. The Assistant Collector rejected the claim under 8471.93, stating the goods were not storage units. The Collector (Appeals) classified the goods as accessories under Heading 8473.30, as they enhanced the memory of the existing system. The Tribunal analyzed Note 5B to Chapter 84, which outlines conditions for classification under 84.71. The goods must be separately housed units, connectable to the CPU, and specifically designed as part of the system. The lower appellate authority detailed why the goods should be classified under 84.73 as accessories, not under 84.71. The goods were designed for mounting on the Memory Controller, enhancing system operations. The Tribunal agreed that the goods did not meet the criteria for classification under 84.71, as they were not separately housed units. Therefore, the Tribunal upheld the lower authority's decision to classify the goods under Heading 84.73 as accessories, rejecting the appeal. This judgment clarifies the interpretation of Note 5B to Chapter 84 and the criteria for classifying goods under different headings within the Customs Tariff Act. It emphasizes the importance of meeting specific conditions for classification under a particular heading, such as being separately housed units and designed for a specific system. The decision highlights the significance of the design and functionality of imported goods in determining their classification for customs purposes. The Tribunal's analysis provides a comprehensive understanding of the classification process and the relevance of specific criteria outlined in the Customs Tariff Act for accurate classification of goods imported into the country.
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