MEMS Microphone classifiable under HS Code 85181000

In re Vivo Mobile India Pvt. Ltd. (CAAR Delhi) CAAR note that the MEMS microphones come in IC-like packages for surface mount assembly. However, they are not integrated circuit of heading 8542. Thus, the rulings and judgements quoted by the applicant, referring to devices performing multiple functions or where the goods in questions are integrated circuit in itself, are not applicable in the instant case. Though, it has been stated that last part of the Note 12 to the Chapter 85 states that, for classification of the articles defined in the above-mentioned note, heading 8542 shall take precede...