TMI BlogClassification of Cordless Infrared Devices for the Remote Control – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... f Customs/Customs (Prev.)/ C CE, All Directors General of CBEC, All Commissioners of Customs/Customs (Prev.) / C CE All Commissioners of Customs Central Excise (Appeals). Sir / Madam, Subject: Classification of Cordless Infrared Devices for the Remote Control reg. **** The issue of classification of cordless infrared devices for the remote control was taken up for disc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d along with the main equipment as a set, then the essential character rule of GRI 3(b) has to be applied in order to determine under which single heading the set had to be classified. However, when this product is presented separately, then the classification is to be determined by application of the General Rule for the Interpretation (GRIs) of the First Schedule to the Customs Tariff Act ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for Electrical ... apparatus, having individual functions, not specified or included elsewhere ... . Chapter Note 7 to Chapter 85 reads as: Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment ( heading 8543 ). 3. The Explanatory Notes to the Harmonized Commodity Description and Coding System, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trol are presented in a set put up for retail sale, that is, they are put up in a manner suitable for sale directly to users without repacking, along with principal / main device with which they are to be used, they shall be classified along with the principal / main device by application of GRI 3(b) and 6. (b) In cases where cordless infrared devices for the remote control are presented separat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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