Dispute Over Tariff Classification for Child Parts of Motor Vehicle Seats: Heading 9401 vs. 8708 for Customs Duties.

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Full Text of the Document

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....Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts which are subsequently used in the complete assembly of vehicle seat and the vehicle seat has been classified under 9401, then how part of seat can be classified under 8708. - AT....