CAAR Classifies Heat Sinks for Data Center Switches as Parts Under Heading 8517

 In re Sanmina SCI India Private (CAAR Mumbai)

Customs Authority for Advance Rulings (CAAR), Mumbai examined the classification of “heat sinks” imported by Sanmina-SCI India Private Limited for use in the manufacture of data center switches and uplink cards. The Authority held that the goods are classifiable as “parts” under Tariff Item 8517 79 90 of the First Schedule to the Customs Tariff Act, 1975.

Background and Issue

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