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    <title>Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.</title>
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    <description>Parts of an inverter intended for use with an electric vehicle eAxle were held classifiable under Chapter 85 rather than Heading 8708, because electrical machinery is excluded from &quot;parts and accessories&quot; of motor vehicles by Note 2(f) to Section XVII, and classification must follow the sequential scheme of Note 2, applying Note 2(a) where a part is covered by a Chapter 84/85 heading without resort to Note 2(b)/(c). Accordingly, specified inverter components identifiable as inverter parts were classified under CTI 85049090. A request to keep the ruling confidential was rejected as no technical or commercially sensitive information was shown to warrant protection under Regulation 27. - AAR</description>
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    <pubDate>Wed, 31 Dec 2025 09:17:38 +0530</pubDate>
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      <title>Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.</title>
      <link>https://www.taxtmi.com/highlights?id=95569</link>
      <description>Parts of an inverter intended for use with an electric vehicle eAxle were held classifiable under Chapter 85 rather than Heading 8708, because electrical machinery is excluded from &quot;parts and accessories&quot; of motor vehicles by Note 2(f) to Section XVII, and classification must follow the sequential scheme of Note 2, applying Note 2(a) where a part is covered by a Chapter 84/85 heading without resort to Note 2(b)/(c). Accordingly, specified inverter components identifiable as inverter parts were classified under CTI 85049090. A request to keep the ruling confidential was rejected as no technical or commercially sensitive information was shown to warrant protection under Regulation 27. - AAR</description>
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      <pubDate>Wed, 31 Dec 2025 09:17:38 +0530</pubDate>
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