https://www.taxtmi.com/caselaws?id=784208 Electrical parts and sub-assemblies of an inverter intended for use with an eAxle in electric vehicles raised the issue whether they are classifiable as motor vehicle parts under Heading 8708 or as electrical goods under Ch. 85. Applying Note 2(f) to Section XVII and the exclusionary scheme of Sections XVI/XVII, electrical machinery and equipment, even if identifiable for motor vehicles, cannot be treated as "parts and accessories" of motor vehicles; classification must follow Note 2 to Section XVI, giving primacy to Note 2(a) and, failing that, Note 2(b). Consequently, the listed inverter housing, brackets, cooler, sensor protection, cover, PCB assemblies and related items were held classifiable as parts under CTI 85049090. The confidentiality request was rejected for lack of sensitive content and grounds under Regulation 27. en-us Mon, 29 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 11:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784208 Electrical parts and sub-assemblies of an inverter intended for use with an eAxle in electric vehicles raised the issue whether they are classifiable as motor vehicle parts under Heading 8708 or as electrical goods under Ch. 85. Applying Note 2(f) to Section XVII and the exclusionary scheme of Sections XVI/XVII, electrical machinery and equipment, even if identifiable for motor vehicles, cannot be treated as "parts and accessories" of motor vehicles; classification must follow Note 2 to Section XVI, giving primacy to Note 2(a) and, failing that, Note 2(b). Consequently, the listed inverter housing, brackets, cooler, sensor protection, cover, PCB assemblies and related items were held classifiable as parts under CTI 85049090. The confidentiality request was rejected for lack of sensitive content and grounds under Regulation 27. Case-Laws Customs Mon, 29 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784208