https://www.taxtmi.com/highlights?id=95638 The dominant issue was tariff classification of a self-propelled electrically powered "tactical hauler" and its components under the Customs Tariff. Applying GIR 1 and HSN Explanatory Notes, the vehicle was held to be a self-propelled works truck for short-distance goods transport, not roadworthy and not fitted with lifting/handling equipment, and was therefore classified under CTH 8709. The wireless remote, being radio remote control apparatus, was classified under CTI 85269200, and the remote charger, being a static converter/battery charger, under CTI 85044030. Applying Section Note 2 to Section XVII, ECU assemblies, PCBA, handle, connector, vent, battery clip, and wheels (with/without motor) were classified as parts under CTI 87099000, while plastic covers (CTI 39269099) and general-use screws (CTI 73181900) were excluded from Chapter 87. - AAR en-us Fri, 02 Jan 2026 07:51:52 +0530 Fri, 02 Jan 2026 07:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95638 The dominant issue was tariff classification of a self-propelled electrically powered "tactical hauler" and its components under the Customs Tariff. Applying GIR 1 and HSN Explanatory Notes, the vehicle was held to be a self-propelled works truck for short-distance goods transport, not roadworthy and not fitted with lifting/handling equipment, and was therefore classified under CTH 8709. The wireless remote, being radio remote control apparatus, was classified under CTI 85269200, and the remote charger, being a static converter/battery charger, under CTI 85044030. Applying Section Note 2 to Section XVII, ECU assemblies, PCBA, handle, connector, vent, battery clip, and wheels (with/without motor) were classified as parts under CTI 87099000, while plastic covers (CTI 39269099) and general-use screws (CTI 73181900) were excluded from Chapter 87. - AAR Highlights Customs Fri, 02 Jan 2026 07:51:52 +0530 https://www.taxtmi.com/highlights?id=95638