https://www.taxtmi.com/caselaws?id=786525 Custom-designed parts manufactured exclusively for specific aircraft models were classified under CTH 8807 as parts of aeroplanes, helicopters or unmanned aircraft. The ruling applied Chapter 88 and Section XVII Notes to hold that goods identifiable as suitable solely or principally for aircraft use, and not falling within the exclusion for parts of general use, remain classifiable as aircraft parts. Because the goods were neither propellers, rotors, nor under-carriages, they fell within the residual entry for other parts under tariff item 88073000. The most specific description principle supported classification in Chapter 88, confirming the applicant's claimed classification. 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 Custom-designed parts manufactured exclusively for specific aircraft models were classified under CTH 8807 as parts of aeroplanes, helicopters or unmanned aircraft. The ruling applied Chapter 88 and Section XVII Notes to hold that goods identifiable as suitable solely or principally for aircraft use, and not falling within the exclusion for parts of general use, remain classifiable as aircraft parts. Because the goods were neither propellers, rotors, nor under-carriages, they fell within the residual entry for other parts under tariff item 88073000. The most specific description principle supported classification in Chapter 88, confirming the applicant's claimed classification. Case-Laws Customs Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786525