https://www.taxtmi.com/caselaws?id=467210 Gas lifts or gas springs specifically designed for swivel office chairs are classified as parts of seats under Heading 9401 rather than as general base-metal furniture fittings under Heading 8302. Although Heading 8302 covers mountings and fittings suitable for furniture, it excludes articles forming an essential structural part of furniture, including swivel mechanisms for revolving chairs. Where the component connects the chair seat to its base and provides height adjustment and locking, its sole or principal use is as a seat part. The more specific classification for seats and their parts therefore applies, with classification at the residual eight-digit entry for seat parts. 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 Gas lifts or gas springs specifically designed for swivel office chairs are classified as parts of seats under Heading 9401 rather than as general base-metal furniture fittings under Heading 8302. Although Heading 8302 covers mountings and fittings suitable for furniture, it excludes articles forming an essential structural part of furniture, including swivel mechanisms for revolving chairs. Where the component connects the chair seat to its base and provides height adjustment and locking, its sole or principal use is as a seat part. The more specific classification for seats and their parts therefore applies, with classification at the residual eight-digit entry for seat parts. Case-Laws Customs Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467210