https://www.taxtmi.com/caselaws?id=785709 An imported nozzle connector for a fully automatic front-load washing machine is classifiable as a machine-specific part under CTH 8450/CTI 845090, not as an article of plastic under CTH 3926. Applying Rule 1 of the General Rules for Interpretation and Note 2 to Section XVI, the ruling treated parts specially designed for sole or principal use with a particular machine as classifiable with that machine under Note 2(b), unless they are themselves covered by another heading in Chapters 84 or 85 under Note 2(a). Because the connector was dedicated to the washing machine's water input valve and operation, residual Chapter 39 classification was excluded. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785709 An imported nozzle connector for a fully automatic front-load washing machine is classifiable as a machine-specific part under CTH 8450/CTI 845090, not as an article of plastic under CTH 3926. Applying Rule 1 of the General Rules for Interpretation and Note 2 to Section XVI, the ruling treated parts specially designed for sole or principal use with a particular machine as classifiable with that machine under Note 2(b), unless they are themselves covered by another heading in Chapters 84 or 85 under Note 2(a). Because the connector was dedicated to the washing machine's water input valve and operation, residual Chapter 39 classification was excluded. Case-Laws Customs Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785709