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    <description>The APU Off Combo Unit, designed for aircraft use, was classified under Chapter 88, sub-heading 8803 30 00. The ruling emphasized its exclusive aircraft functionality, aligning with the Mak Controls case precedent and Customs Tariff notes. The unit&#039;s purpose as an APU replacement justified its classification under Chapter 88, specifically as &quot;Other parts of aeroplanes or helicopters.&quot;</description>
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