Import classification dispute regarding electrical components ...
Electrical parts like PCBs, ICs, LEDs, etc. import classification upheld for most items under Chapter 85 over department's view.
September 5, 2024
Case Laws Customs AT
Import classification dispute regarding electrical components like capacitors, ICs, bare PCBs, LEDs, fuses, relays, etc. The department viewed unmounted PCBs/circuit layouts should be classified under Heading 84159000, while the appellant classified most items under Chapter 85, except silicone keypad (39269099), zebra/keypad (40169990), and springs (73209090). The Tribunal upheld appellant's classification for items 1-15, classified silicone keypad, buzzer, and LCD under 84159000, zebra/keypad under 40169990, and springs under 73209090. Appeal disposed of.
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