https://www.taxtmi.com/article/detailed?id=12941 Classification of parts and accessories determines the HS heading and duty treatment: parts integral to an article are usually classified with the principal item, accessories are secondary, and section and chapter notes govern exceptions. Specific goods retain their heading even as parts, while general-use items must be classified under their own headings. The established principle that "a part of a part is part of the whole" means component elements are treated as constituents of the main product for classification purposes. en-us Thu, 19 Sep 2024 08:04:24 +0530 Thu, 19 Sep 2024 08:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12941 Classification of parts and accessories determines the HS heading and duty treatment: parts integral to an article are usually classified with the principal item, accessories are secondary, and section and chapter notes govern exceptions. Specific goods retain their heading even as parts, while general-use items must be classified under their own headings. The established principle that "a part of a part is part of the whole" means component elements are treated as constituents of the main product for classification purposes. Articles Customs - Import - Export - SEZ Thu, 19 Sep 2024 08:04:24 +0530 https://www.taxtmi.com/article/detailed?id=12941