https://www.taxtmi.com/caselaws?id=783353 The AAR held that the imported power recliner, a metal structural mechanism designed exclusively for incorporation within motor vehicle seats to enable backrest angle adjustment, is a "part" of a seat and not a general motor vehicle part. Applying Note 2 to Section XVII and the specific-heading rule under the General Rules for Interpretation, the authority ruled that once seats are classifiable under Heading 9401, their parts are excluded from Heading 8708. As the recliner is integral, solely usable within the seat structure, and imparts essential seat functionality, it is correctly classifiable under CTI 9401 99 00 as "parts of seats - other." en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783353 The AAR held that the imported power recliner, a metal structural mechanism designed exclusively for incorporation within motor vehicle seats to enable backrest angle adjustment, is a "part" of a seat and not a general motor vehicle part. Applying Note 2 to Section XVII and the specific-heading rule under the General Rules for Interpretation, the authority ruled that once seats are classifiable under Heading 9401, their parts are excluded from Heading 8708. As the recliner is integral, solely usable within the seat structure, and imparts essential seat functionality, it is correctly classifiable under CTI 9401 99 00 as "parts of seats - other." Case-Laws Customs Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783353