https://www.taxtmi.com/caselaws?id=786879 A window regulator guide rail specially designed for motor-vehicle door and window assembly was treated as a motor-vehicle part because it lacked an independent mechanical function and was used solely or principally with motor vehicles. Heading 8479 was found inapplicable, as that heading covers independent machines or mechanical appliances having individual functions, while Section XVII Note 2(e) excludes goods of headings 8401 to 8479 from Chapter 87 parts. Applying the sole or principal use rule under Section XVII Note 3 and the Chapter 87 explanatory framework, the product was classified under Heading 8708, specifically CTI 87082900, as a part or accessory of motor-vehicle bodies. en-us Wed, 18 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786879 A window regulator guide rail specially designed for motor-vehicle door and window assembly was treated as a motor-vehicle part because it lacked an independent mechanical function and was used solely or principally with motor vehicles. Heading 8479 was found inapplicable, as that heading covers independent machines or mechanical appliances having individual functions, while Section XVII Note 2(e) excludes goods of headings 8401 to 8479 from Chapter 87 parts. Applying the sole or principal use rule under Section XVII Note 3 and the Chapter 87 explanatory framework, the product was classified under Heading 8708, specifically CTI 87082900, as a part or accessory of motor-vehicle bodies. Case-Laws Customs Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786879