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of Whether CKD/SKD components of air-conditioning units are classifiable under the same tariff subheadings as finished machines: applying GRI 2(a) and HSN explanatory notes, the parts retain the essential character of the finished air conditioners (classification hinges on ductable vs non-ductable design), so CKD/SKD parts are classifiable under the corresponding subheadings (e.g., 84151010; or 84158110/90; or 84148210/90) and may attract applicable FTA benefits when correctly presented together for clearance - the prior advance ruling remains operative and is extended for three years. - AAR
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