Classification of Back Glass Subassembly Under Customs Tariff

In re Apple Operations International (Ltd.) (CAAR Delhi) The Customs Authority for Advance Ruling (CAAR), Delhi, analyzed the classification of the Back Glass Subassembly, a crucial component of mobile phones. This assembly, comprising a back glass panel, flex circuits, magnets, and additional elements like charging coils and microphones, performs multiple functions such as structural support, wireless charging, flashlight utility, and sound reception. Integrated with the mobile phone’s main logic board, this component enhances both functionality and protection. However, it does not have an ...