Classification as motor vehicle parts confirmed for specified housings and hydraulic lift bodies, requiring vehicle-parts tariff treatment. Wheel reduction gear housing, trumpet housing and rear axle housing are designed and manufactured solely and principally for incorporation in motor vehicles and, per the Explanatory Note treating gearbox and differential/axle casings as vehicle parts, are classifiable as parts of motor vehicles. The hydraulic lift body, exclusively for tractor use to facilitate mounting/dismounting of implements, is also classifiable as a motor vehicle part. Portals are confirmed as classifiable as motor vehicle parts as previously instructed. These clarifications are to be communicated to officers for consistent tariff classification.
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Provisions expressly mentioned in the judgment/order text.
Classification as motor vehicle parts confirmed for specified housings and hydraulic lift bodies, requiring vehicle-parts tariff treatment.
Wheel reduction gear housing, trumpet housing and rear axle housing are designed and manufactured solely and principally for incorporation in motor vehicles and, per the Explanatory Note treating gearbox and differential/axle casings as vehicle parts, are classifiable as parts of motor vehicles. The hydraulic lift body, exclusively for tractor use to facilitate mounting/dismounting of implements, is also classifiable as a motor vehicle part. Portals are confirmed as classifiable as motor vehicle parts as previously instructed. These clarifications are to be communicated to officers for consistent tariff classification.
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