https://www.taxtmi.com/caselaws?id=411976 Imported chair components presented in disassembled form were required to be classified as presented for assessment. Rule 2(a) allowed treatment as a complete article only where the imported goods, as presented, had the essential character of the finished item. Because the seat was not imported and was to be procured domestically and assembled later, the essential character of a swivel seat with variable height adjustment was not established. The goods were therefore identifiable only as parts of swivel seats/chairs and were classifiable under heading 9401 as parts, specifically sub-heading 94019000, rather than 94013000. en-us Wed, 18 Aug 2021 00:00:00 +0530 Tue, 02 Aug 2022 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411976 Imported chair components presented in disassembled form were required to be classified as presented for assessment. Rule 2(a) allowed treatment as a complete article only where the imported goods, as presented, had the essential character of the finished item. Because the seat was not imported and was to be procured domestically and assembled later, the essential character of a swivel seat with variable height adjustment was not established. The goods were therefore identifiable only as parts of swivel seats/chairs and were classifiable under heading 9401 as parts, specifically sub-heading 94019000, rather than 94013000. Case-Laws Customs Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411976