Tariff classification of vehicles and parts determines chapter placement and exclusions under transport equipment rules. Section XVII sets tariff classification rules for vehicles, aircraft, vessels and related transport equipment, specifying exclusions to the terms 'parts' and 'parts and accessories,' applying a principal-use rule for parts referenced in Chapters 86-88, and prescribing classification of multi-mode vehicles and air-cushion vehicles with corresponding treatment of parts. It also treats conversion of incomplete articles that have the essential character of the finished article as manufacture and clarifies classification of hovertrain fixtures and signalling equipment.
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.
Tariff classification of vehicles and parts determines chapter placement and exclusions under transport equipment rules.
Section XVII sets tariff classification rules for vehicles, aircraft, vessels and related transport equipment, specifying exclusions to the terms "parts" and "parts and accessories," applying a principal-use rule for parts referenced in Chapters 86-88, and prescribing classification of multi-mode vehicles and air-cushion vehicles with corresponding treatment of parts. It also treats conversion of incomplete articles that have the essential character of the finished article as manufacture and clarifies classification of hovertrain fixtures and signalling equipment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
