Smart Ring Classifiable as Measuring Device Due to Sensor-Based Functionality: CAAR Mumbai

In re Rashi Peripherals Limited (CAAR Mumbai) The application before the Customs Authority for Advance Rulings (CAAR), Mumbai, concerned the classification of the “Oura Health Ring/Smart Ring” and its associated “Sizing Kit” under the Customs Tariff Act, 1975. The applicant sought classification under Tariff Item 90318000 for the Smart Ring and either 90318000 or 90319000 for the Sizing Kit. The Smart Ring is a wearable, non-invasive health and wellness device designed as a finger ring and made of titanium. It incorporates various sensors such as an accelerometer, temperature sensor, a...