https://www.taxtmi.com/caselaws?id=397037 Imported child parts used to manufacture round recliner assemblies for motor vehicle seats were held to fall under heading 9401, because that heading specifically covers seats of motor vehicles and their parts. Heading 8708 was only a general entry for motor vehicle parts and accessories, and the Section XVII notes excluded goods more specifically covered elsewhere in the tariff. As the parts were integral to seat manufacture and the later stages of production were also treated under heading 9401, classification under heading 8708 was not permitted merely because the finished seat was used in a motor vehicle. en-us Wed, 29 Jul 2020 00:00:00 +0530 Sat, 06 Feb 2021 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397037 Imported child parts used to manufacture round recliner assemblies for motor vehicle seats were held to fall under heading 9401, because that heading specifically covers seats of motor vehicles and their parts. Heading 8708 was only a general entry for motor vehicle parts and accessories, and the Section XVII notes excluded goods more specifically covered elsewhere in the tariff. As the parts were integral to seat manufacture and the later stages of production were also treated under heading 9401, classification under heading 8708 was not permitted merely because the finished seat was used in a motor vehicle. Case-Laws Customs Wed, 29 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397037