https://www.taxtmi.com/caselaws?id=786525 The document rules that 176 customised components meet the tariff classification test for parts of aircraft and are therefore classifiable under CTH 88073000. The applicable test requires parts to be suitable solely or principally for use with goods of headings 8801/8802/8806 and not be excluded by Section XVII notes or be more specifically includable elsewhere; the decision records OEM specifications, engineering certification, quality system approvals and exclusive design/manufacture evidence satisfying suitability and specificity. The parts were found not to fall under the more specific CTH 88071000 or 88072000 and not to be excluded as general-use parts, resulting in classification under CTH 88073000. en-us Tue, 10 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786525 The document rules that 176 customised components meet the tariff classification test for parts of aircraft and are therefore classifiable under CTH 88073000. The applicable test requires parts to be suitable solely or principally for use with goods of headings 8801/8802/8806 and not be excluded by Section XVII notes or be more specifically includable elsewhere; the decision records OEM specifications, engineering certification, quality system approvals and exclusive design/manufacture evidence satisfying suitability and specificity. The parts were found not to fall under the more specific CTH 88071000 or 88072000 and not to be excluded as general-use parts, resulting in classification under CTH 88073000. Case-Laws Customs Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786525