2026-VIL-14-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Classification of Unassembled Elevator Components – Import of traction machine, control panel, car frame, door mechanism, safety gear, etc. - The applicant contended that the imported components constitute the essential character of a complete elevator and therefore merit classification under tariff item 84281011 (lifts of a kind used in buildings) by application of Rule 2(a) of the General Rules for Interpretation of the Import Tariff – HELD - When goods presented in unassembled or disassembled form do not possess the essential character of a complete finished article, they cannot be classified as complete goods under Rule 2(a) of General Rule of Interpretation. Rule 2(a) applies only when incomplete or unfinished goods presented in unassembled or disassembled form possess the essential character of the complete or finished article. The Rule contemplates assembly operations only such as fixing devices (screws, nuts, bolts), riveting or welding without subjecting components to further working operations - The guiderails, brackets, fishplates, entrance jamb frame and car enclosure are not merely auxiliary but fundamental to elevator operation. The imported goods alone, valued at 49 percent of the total, cannot perform vertical transportation independently without these essential installation and structural components which constitute 51 percent of the total value. If essential components are not imported but manufactured or procured locally, it would be difficult to maintain that essential characteristics of the complete article have been achieved. The imported goods do not constitute a complete elevator in CKD form nor possess the essential character of a complete elevator, and therefore cannot be classified under tariff item 84281011. The individual components must be classified separately according to their respective nature and function under appropriate headings including 4016, 7326, 8423, 8431, 8483, 8531, 8537 and 8544 of the Customs Tariff Act – Ordered accordingly
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