MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS; AND PARTS AND ACCESSORIES OF SUCH ARTICLES (CHAPTER 84 and CHAPTER 85)
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Classification of machine parts determines tariff headings based on suitability, composite function, and principal use. Parts classification follows a hierarchical rule-set: parts that are goods of the Chapters' headings (subject to stated exceptions) are classed in those headings; parts suitable solely or principally for a particular machine are classed with that machine or in specified general parts headings; parts equally suitable for certain electrical goods are allocated to a designated heading; and remaining parts fall to specified general or catch all headings. Composite or multi function machines are classified by principal function or by the single clearly defined function of their interconnected components.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of machine parts determines tariff headings based on suitability, composite function, and principal use.
Parts classification follows a hierarchical rule-set: parts that are goods of the Chapters' headings (subject to stated exceptions) are classed in those headings; parts suitable solely or principally for a particular machine are classed with that machine or in specified general parts headings; parts equally suitable for certain electrical goods are allocated to a designated heading; and remaining parts fall to specified general or catch all headings. Composite or multi function machines are classified by principal function or by the single clearly defined function of their interconnected components.
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