Apple HomePod Customs Classification Upheld by CAAR

In re Apple India Private Limited (CAAR Mumbai) Customs Authority for Advance Ruling (CAAR), Mumbai, has reaffirmed the customs classification of Apple HomePod, a smart home entertainment device, under Customs Tariff Heading (CTH) 8517 62 90. Apple India Private Limited had sought a redetermination of the product’s classification, as a previous Advance Ruling on the same matter had expired on March 31, 2025. The company contended that the product’s features and functionalities remained unchanged, justifying a continuation of its existing classification. Apple India described the Ho...