https://www.taxtmi.com/forum/issue?id=107187 Whether a finished product and a part of that product share a tariff item depends on classification under the tariff schedule and chapter notes; precise description and intended use are required. For pens, Tariff Chapter Heading 9608 includes parts such as caps and clips, so parts may be classifiable under the same heading as the finished article, subject to applying chapter notes and standard classification rules. en-us Mon, 18 Aug 2014 16:50:40 +0530 Thu, 23 Jan 2025 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107187 Whether a finished product and a part of that product share a tariff item depends on classification under the tariff schedule and chapter notes; precise description and intended use are required. For pens, Tariff Chapter Heading 9608 includes parts such as caps and clips, so parts may be classifiable under the same heading as the finished article, subject to applying chapter notes and standard classification rules. Discussion-Forum Central Excise Mon, 18 Aug 2014 16:50:40 +0530 https://www.taxtmi.com/forum/issue?id=107187