https://www.taxtmi.com/caselaws?id=74875 Imported plastic bobbins were classified by reference to their functional link with the machines imported in knocked-down condition. Bobbins shown to be necessary original equipment for first installation were treated as integral parts of the machines and classified under Heading 84.38(1). Bobbins for which no such nexus was established were not given machine-part treatment and were separately classifiable as plastic articles under Heading 39.07. The approach limited machine classification to the qualifying original equipment quantity and left surplus bobbins to independent classification. en-us Fri, 04 Dec 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74875 Imported plastic bobbins were classified by reference to their functional link with the machines imported in knocked-down condition. Bobbins shown to be necessary original equipment for first installation were treated as integral parts of the machines and classified under Heading 84.38(1). Bobbins for which no such nexus was established were not given machine-part treatment and were separately classifiable as plastic articles under Heading 39.07. The approach limited machine classification to the qualifying original equipment quantity and left surplus bobbins to independent classification. Case-Laws Customs Fri, 04 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74875