Motor-vehicle part classification: dedicated window regulator guide rail falls under Heading 8708, not Heading 8479.

A window regulator guide rail specially designed for motor-vehicle door and window assembly was treated as a motor-vehicle part because it lacked an independent mechanical function and was used solely or principally with motor vehicles. Heading 8479 was found inapplicable, as that heading covers independent machines or mechanical appliances having individual functions, while Section XVII Note 2(e) excludes goods of headings 8401 to 8479 from Chapter 87 parts. Applying the sole or principal use rule under Section XVII Note 3 and the Chapter 87 explanatory framework, the product was classified under Heading 8708, specifically CTI 87082900, as a part or accessory of motor-vehicle bodies.

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Issues: Whether the product described as RAIL Frame Left Hand or window regulator guide rail is classifiable under Heading 8479 as machines and mechanical appliances having individual functions, or under Heading 8708 as parts and accessories of motor vehicles.

Analysis: The product was found to be a dedicated component of the motor vehicle door and window assembly, designed for use solely or principally with motor vehicles. On the classification rules, heading 8479 applies to independent machines or mechanical appliances having individual functions not specified elsewhere, whereas Section XVII note 2(e) excludes machines and apparatus of headings 8401 to 8479 or parts thereof from the scope of motor-vehicle parts. At the same time, Section XVII note 3 and the explanatory framework for Heading 8708 require classification according to sole or principal use, and the goods were not shown to be specifically covered elsewhere in the tariff. The functional character and predominant use of the article therefore supported treatment as a motor-vehicle part.

Conclusion: The product is not classifiable under Heading 8479 and is classifiable under Heading 8708, more specifically under CTI 87082900, as parts and accessories of bodies of motor vehicles of headings 8701 to 8705.

Ratio Decidendi: Where an article is specially designed for motor-vehicle body or window use, lacks independent mechanical function, and is not specifically covered elsewhere, it is classified under Heading 8708 by applying the rules of sole or principal use and the exclusionary section notes governing Chapter 87.

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