Nozzle Connector for Washing Machines Classifiable Under CTH 8450: CAAR

In re Samsung India Electronics Private Limited (CAAR Mumbai) The Customs Authority for Advance Rulings, Mumbai examined an application filed by Customs Authority for Advance Rulings, Mumbai concerning the tariff classification of a “Nozzle Connector” proposed to be imported for use in fully automatic front-load washing machines. The applicant sought clarity on whether the product should be classified as a part of a household washing machine under Customs Tariff Item (CTI) 8450 90 or as an article of plastic under CTI 3926. The nozzle connector is described as a single, injection-moulded p...