https://www.taxtmi.com/caselaws?id=783475 The AAR held that the imported "Forklift Drive Train" constitutes a "part" of a forklift, as its absence would disable the forklift and it is suitable for use solely or principally with forklift trucks. Applying Section XVI Note 2(b) and examining the exclusion notes to Chapters 84 and 85, the authority found no exclusion applicable to the product. Relying on established jurisprudence defining "parts" as essential components, the AAR ruled that the goods are classifiable under CTH 8431, specifically under CTI 84312010 as parts of forklift trucks. en-us Wed, 15 Oct 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783475 The AAR held that the imported "Forklift Drive Train" constitutes a "part" of a forklift, as its absence would disable the forklift and it is suitable for use solely or principally with forklift trucks. Applying Section XVI Note 2(b) and examining the exclusion notes to Chapters 84 and 85, the authority found no exclusion applicable to the product. Relying on established jurisprudence defining "parts" as essential components, the AAR ruled that the goods are classifiable under CTH 8431, specifically under CTI 84312010 as parts of forklift trucks. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783475