TaxTMI 
TaxTMI 
Tariff item for finished goods and part thereof
18 Aug 2014 
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Tariff classification: parts and finished goods may share the same tariff heading; check chapter notes for precise classification.
Whether a finished product and a part of that product share a tariff item depends on classification under the tariff schedule and chapter notes; precise description and intended use are required. For pens, Tariff Chapter Heading 9608 includes parts such as caps and clips, so parts may be classifiable under the same heading as the finished article, subject to applying chapter notes and standard classification rules. (AI Summary)
Whether a finished product and a part of that product share a tariff item depends on classification under the tariff schedule and chapter notes; precise description and intended use are required. For pens, Tariff Chapter Heading 9608 includes parts such as caps and clips, so parts may be classifiable under the same heading as the finished article, subject to applying chapter notes and standard classification rules. (AI Summary)
Dear Experts,Whether any finished product and part thereof tariff item can be same or it should be different. Please advice.Thanks