https://www.taxtmi.com/caselaws?id=467210 Imported gas lifts or gas springs used in office chairs are classifiable as parts of seats under Heading 9401, not as base metal mountings or fittings under Heading 8302. The ruling applies the principle that a more specific tariff description prevails over a general one, and treats the article as a connector and height-adjustment component designed solely for swivel seats. Because the goods function as an identifiable seat part and are not merely general furniture fittings, they fall within the seats and parts thereof heading, including the residual parts entry at the eight-digit level. en-us Thu, 03 Nov 2022 00:00:00 +0530 Tue, 10 Mar 2026 23:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467210 Imported gas lifts or gas springs used in office chairs are classifiable as parts of seats under Heading 9401, not as base metal mountings or fittings under Heading 8302. The ruling applies the principle that a more specific tariff description prevails over a general one, and treats the article as a connector and height-adjustment component designed solely for swivel seats. Because the goods function as an identifiable seat part and are not merely general furniture fittings, they fall within the seats and parts thereof heading, including the residual parts entry at the eight-digit level. Case-Laws Customs Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467210