https://www.taxtmi.com/highlights?id=96806 Classification dispute over aluminium layered oil coolers turns on tariff scope and essential character: the units function solely as plate type heat exchangers transferring heat between oil and coolant and do not perform vehicle propulsion, transmission, steering, braking or structural functions. Applying GRI 1 and GRI 3(a), and Section XVII explanatory notes, the goods are specifically described by the subheading for plate type heat exchange units and are excluded from Chapter 87 motor vehicle parts. Consequently, the goods are classifiable under Customs Tariff Sub heading 8419.50.92 as plate type heat exchange units. en-us Thu, 12 Feb 2026 09:03:32 +0530 Thu, 12 Feb 2026 09:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96806 Classification dispute over aluminium layered oil coolers turns on tariff scope and essential character: the units function solely as plate type heat exchangers transferring heat between oil and coolant and do not perform vehicle propulsion, transmission, steering, braking or structural functions. Applying GRI 1 and GRI 3(a), and Section XVII explanatory notes, the goods are specifically described by the subheading for plate type heat exchange units and are excluded from Chapter 87 motor vehicle parts. Consequently, the goods are classifiable under Customs Tariff Sub heading 8419.50.92 as plate type heat exchange units. Highlights Customs Thu, 12 Feb 2026 09:03:32 +0530 https://www.taxtmi.com/highlights?id=96806