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        Customs

        Parts of an inverter intended for use with an electric vehicle...

        Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Parts of an inverter intended for use with an electric vehicle eAxle were held classifiable under Chapter 85 rather than Heading 8708, because electrical machinery is excluded from "parts and accessories" of motor vehicles by Note 2(f) to Section XVII, and classification must follow the sequential scheme of Note 2, applying Note 2(a) where a part is covered by a Chapter 84/85 heading without resort to Note 2(b)/(c). Accordingly, specified inverter components identifiable as inverter parts were classified under CTI 85049090. A request to keep the ruling confidential was rejected as no technical or commercially sensitive information was shown to warrant protection under Regulation 27. - AAR
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