2024-VIL-24-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Classification, Motor vehicle parts, Aluminum guide rails – Applicant seeking Advance Ruling on the classification of "Assy Guide Rails" under the Customs Tariff Act, 1975 - Applicant contended that the Assy Guide Rails, which are long, narrow tracks used in the sunroof assembly of motor vehicles to provide support and guidance for the sunroof panel, should be classified under Heading 8708 (Parts and accessories of motor vehicles) or alternatively under Heading 7610 (Aluminum structures and parts thereof) – HELD - the Assy Guide Rails are not classifiable under Heading 7610, as they are not a frame or structure used to enclose or support a window or door in the traditional sense - the Assy Guide Rails are an essential component of the vehicle's body structure, specifically related to the sunroof system, and contribute to the integrity and functionality of the bodywork - the Assy Guide Rails are a mechanical or functional part of the sunroof assembly, rather than a structural frame, and are specifically designed for use in motor vehicles, which are excluded from Section XV (Base Metals and articles of base metal) under Note 1(g) - The Assy Guide Rails satisfy all the three conditions prescribed in the Explanatory Notes to Section XVII for classification as parts and accessories of motor vehicles under Heading 8708 - the Assy Guide Rails are classifiable under Heading 8708, more specifically under CTI 87082900 (Other parts and accessories of bodies) of the Customs Tariff Act, 1975 – Ordered accordingly
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