https://www.taxtmi.com/caselaws?id=792636 Imported kitchen fittings such as baskets, racks, holders and drawer systems were treated as kitchen or household articles, not as furniture parts. Applying Rule 1 and Rule 3(a) of the General Rules for Interpretation, the specific tariff description for household articles under Chapter 73 or base metal fittings under Chapter 83 prevailed over the broader Heading 9403 for furniture and parts thereof. The prior ruling in Crystal Interior Products was followed because the goods were used below kitchen platforms and in cabinets, and did not become furniture merely by being fitted into them. The goods were therefore classifiable under Chapter 73 or Chapter 83, not Heading 9403. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792636 Imported kitchen fittings such as baskets, racks, holders and drawer systems were treated as kitchen or household articles, not as furniture parts. Applying Rule 1 and Rule 3(a) of the General Rules for Interpretation, the specific tariff description for household articles under Chapter 73 or base metal fittings under Chapter 83 prevailed over the broader Heading 9403 for furniture and parts thereof. The prior ruling in Crystal Interior Products was followed because the goods were used below kitchen platforms and in cabinets, and did not become furniture merely by being fitted into them. The goods were therefore classifiable under Chapter 73 or Chapter 83, not Heading 9403. Case-Laws Customs Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792636