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Customs - Highlights / Catch Notes

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Classification of goods - Smart Plug - Observing that Smart Plug ...


Smart Plug Reclassified: Now Under Heading 85.37, Sub-Heading 8537 10 00, Not Heading 85.36.

January 10, 2022

Case Laws     Customs     AAR

Classification of goods - Smart Plug - Observing that Smart Plug is designed to primarily function as an electrical switch but is significantly more than a simple switch, it is excluded from Heading 85.36; and would be correctly classifiable under Heading 85.37, and more specifically sub-heading 8537 10 00. - AAR

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