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of <h1>Supreme Court Ruling Affects Vehicle Body Classification Pre-July 1991; Post-July Requires Updated Chapter Note Compliance.</h1> Bodies built on duty-paid chassis were classified under heading 87.07 before July 25, 1991. After the insertion of Note 4 (renumbered as Note 3) to Chapter 87 on that date, classification should follow the new chapter note. The Supreme Court's decision in a related case applies only to the period before this change. The Tribunal's interpretation in another case suggested no change in classification post-insertion, but the department disagrees and has appealed. Consequently, for periods after July 25, 1991, classification should adhere to the updated chapter note.
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