<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Imported components for combo power unit manufacture: classify each item under its own tariff heading, not as &quot;parts&quot;.</title>
    <link>https://www.taxtmi.com/highlights?id=95262</link>
    <description>Goods imported for manufacture of a combo power unit classifiable under heading 8504 were examined to determine whether they qualify as &quot;parts&quot; of that machine or require independent classification under their specific tariff headings applying GRI 1 and Note 2(a) to Section XVI. Since each item is covered by a specific heading, Note 2(a) mandated classification in its own heading rather than as parts of the combo unit. Accordingly, copper cables were classified under 8544, capacitors under 8532, ceramic gap pads under 8547, connectors/fuses/relays under 8536, inductors/transformers under 8504, and MOSFETs/transistors under 8541; confidentiality protection was granted. - AAR</description>
    <language>en-us</language>
    <pubDate>Mon, 22 Dec 2025 07:49:16 +0530</pubDate>
    <lastBuildDate>Mon, 22 Dec 2025 07:49:18 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=873205" rel="self" type="application/rss+xml"/>
    <item>
      <title>Imported components for combo power unit manufacture: classify each item under its own tariff heading, not as &quot;parts&quot;.</title>
      <link>https://www.taxtmi.com/highlights?id=95262</link>
      <description>Goods imported for manufacture of a combo power unit classifiable under heading 8504 were examined to determine whether they qualify as &quot;parts&quot; of that machine or require independent classification under their specific tariff headings applying GRI 1 and Note 2(a) to Section XVI. Since each item is covered by a specific heading, Note 2(a) mandated classification in its own heading rather than as parts of the combo unit. Accordingly, copper cables were classified under 8544, capacitors under 8532, ceramic gap pads under 8547, connectors/fuses/relays under 8536, inductors/transformers under 8504, and MOSFETs/transistors under 8541; confidentiality protection was granted. - AAR</description>
      <category>Highlights</category>
      <law>Customs</law>
      <pubDate>Mon, 22 Dec 2025 07:49:16 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/highlights?id=95262</guid>
    </item>
  </channel>
</rss>