Classification of imported final gear kits, differential gears,...

Classification of imported final gear kits, differential gears, pinions and related goods is governed first by the tariff headings and relevant Section and Chapter Notes under Rule 1 of the General Rules for Interpretation. The notes explain that Heading 8708 applies only where its cumulative conditions are met, including that the goods are not more specifically included elsewhere in the nomenclature. As gears and gearing are specifically described under Heading 8483, vehicle suitability alone does not support classification as motor-vehicle parts under Heading 8708. HSN Explanatory Notes are treated as authoritative guidance where the tariff heading aligns with HSN and no statutory deviation applies. The reported result retains classification under tariff item 84834000 and sets aside the reclassification and consequential liabilities.