https://www.taxtmi.com/caselaws?id=89644 Electric or clutch motors imported with industrial sewing machines were treated as part of the machine package, not as separate goods under Chapter 85. Applying Section Note 2(a) and 2(b) of Section XVI, the Tribunal noted that parts specifically covered by a heading are classified under that heading, while other parts suitable solely or principally for a particular machine are classified with that machine. Because the motor was not separately assessed, was not shown as a separate import on the invoice, and remained part of the packed sewing machine set, it was classifiable with the sewing machine under Heading 84.52. en-us Fri, 20 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89644 Electric or clutch motors imported with industrial sewing machines were treated as part of the machine package, not as separate goods under Chapter 85. Applying Section Note 2(a) and 2(b) of Section XVI, the Tribunal noted that parts specifically covered by a heading are classified under that heading, while other parts suitable solely or principally for a particular machine are classified with that machine. Because the motor was not separately assessed, was not shown as a separate import on the invoice, and remained part of the packed sewing machine set, it was classifiable with the sewing machine under Heading 84.52. Case-Laws Customs Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89644