CAAR Classifies ESP32 Development Board & Module Under HSN 85176290

Page ContentsIn re MACFOS Limited (CAAR Mumbai) In re MACFOS Limited (CAAR Mumbai) The applicant sought an advance ruling on the customs classification of two products proposed to be imported: the Espressif ESP32-C3-DevKitM-1-N4X Development Board (Microcontroller Development Board) and the Espressif ESP32-C3-WROOM-02-N4 Module. The applicant proposed classification of the development board under Customs Tariff Item (CTI) 84719000 as an automatic data processing (ADP) machine and the module under CTI 84733010 as a part of an ADP machine. The applicant explained that it operates an e-commerce p...