https://www.taxtmi.com/caselaws?id=783855 The dominant issue was whether imported roller conveyors and sorter conveyors were classifiable as "parts" under Heading 8431 or as conveyors under Heading 8428, specifically CTI 84282019. Heading 8431 was construed narrowly as covering only parts suitable for use solely or principally with machinery of Headings 8425-8430; the goods were held not to be subordinate components but complete, independently operating mechanical units performing autonomous functions of movement and sorting. Relying on WCO Explanatory Notes to Heading 8428, which expressly include roller and sorting conveyors as conveyors irrespective of continuous or intermittent operation, the authority held that such complete units must be classified under the specific machinery heading rather than the residual parts heading, and ruled them classifiable under CTI 84282019. en-us Thu, 24 Jul 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783855 The dominant issue was whether imported roller conveyors and sorter conveyors were classifiable as "parts" under Heading 8431 or as conveyors under Heading 8428, specifically CTI 84282019. Heading 8431 was construed narrowly as covering only parts suitable for use solely or principally with machinery of Headings 8425-8430; the goods were held not to be subordinate components but complete, independently operating mechanical units performing autonomous functions of movement and sorting. Relying on WCO Explanatory Notes to Heading 8428, which expressly include roller and sorting conveyors as conveyors irrespective of continuous or intermittent operation, the authority held that such complete units must be classified under the specific machinery heading rather than the residual parts heading, and ruled them classifiable under CTI 84282019. Case-Laws Customs Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783855