https://www.taxtmi.com/highlights?id=97064 Classification analysis concludes that the RAIL FR LH (window regulator guide rail) is a part specifically designed to perform a function within a motor vehicle body subsystem and satisfies the principal-use requirement; it is not specifically described elsewhere in the tariff. Applying the General Rules for Interpretation (Rule 1) together with HSN Explanatory Notes and Section Notes on motor vehicle bodies (including Note 2 and Note 3 principles), the guide rail falls within the heading for parts and accessories of motor vehicles and is classifiable under the residual subheading for other body parts (87082900). en-us Sat, 21 Feb 2026 12:02:02 +0530 Sat, 21 Feb 2026 12:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97064 Classification analysis concludes that the RAIL FR LH (window regulator guide rail) is a part specifically designed to perform a function within a motor vehicle body subsystem and satisfies the principal-use requirement; it is not specifically described elsewhere in the tariff. Applying the General Rules for Interpretation (Rule 1) together with HSN Explanatory Notes and Section Notes on motor vehicle bodies (including Note 2 and Note 3 principles), the guide rail falls within the heading for parts and accessories of motor vehicles and is classifiable under the residual subheading for other body parts (87082900). Highlights Customs Sat, 21 Feb 2026 12:02:02 +0530 https://www.taxtmi.com/highlights?id=97064