https://www.taxtmi.com/caselaws?id=465319 The AAR held that heatsinks used with PCBAs in household washing machines and refrigerators are classifiable as parts of those specific machines, not as generic electrical parts. Applying Note 2(b) to Section XVI and relevant Chapter Notes, the authority ruled that the washing machine heatsink, being solely and principally used with household-type washing machines, falls under CTSH 8450 90, specifically CTI 8450 90 10 as "Parts of household type machines." Similarly, the refrigerator heatsink, integral to heat dissipation in refrigerators classified under Heading 8418, is classifiable under CTI 8418 99 00 as "Parts - Others" of refrigerators. en-us Thu, 20 Mar 2025 00:00:00 +0530 Tue, 16 Dec 2025 18:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465319 The AAR held that heatsinks used with PCBAs in household washing machines and refrigerators are classifiable as parts of those specific machines, not as generic electrical parts. Applying Note 2(b) to Section XVI and relevant Chapter Notes, the authority ruled that the washing machine heatsink, being solely and principally used with household-type washing machines, falls under CTSH 8450 90, specifically CTI 8450 90 10 as "Parts of household type machines." Similarly, the refrigerator heatsink, integral to heat dissipation in refrigerators classified under Heading 8418, is classifiable under CTI 8418 99 00 as "Parts - Others" of refrigerators. Case-Laws Customs Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465319