https://www.taxtmi.com/caselaws?id=785603 Classification of imported window glass hinged on whether it qualifies as parts "suitable for use solely or principally" with display apparatus, applying the Note 2(b) criteria to conclude classification under heading 8529; outcome: classified under tariff heading 8529. The alternative characterisation as "safety glass" was considered, but application of the General Rules for Interpretation, specifically Rule 3(c) (last-in-numerical-order principle), led to the same result; outcome: 8529 prevails. The product is not aerial equipment and therefore falls under the residuary eight-digit entry, resulting in classification as 8529 90 90. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785603 Classification of imported window glass hinged on whether it qualifies as parts "suitable for use solely or principally" with display apparatus, applying the Note 2(b) criteria to conclude classification under heading 8529; outcome: classified under tariff heading 8529. The alternative characterisation as "safety glass" was considered, but application of the General Rules for Interpretation, specifically Rule 3(c) (last-in-numerical-order principle), led to the same result; outcome: 8529 prevails. The product is not aerial equipment and therefore falls under the residuary eight-digit entry, resulting in classification as 8529 90 90. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785603