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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.

        Classification analysis concludes that the RAIL FR LH (window regulator guide rail) is a part specifically designed to perform a function within a motor vehicle body subsystem and satisfies the principal-use requirement; it is not specifically described elsewhere in the tariff. Applying the General Rules for Interpretation (Rule 1) together with HSN Explanatory Notes and Section Notes on motor vehicle bodies (including Note 2 and Note 3 principles), the guide rail falls within the heading for parts and accessories of motor vehicles and is classifiable under the residual subheading for other body parts (87082900).

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