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          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.

          <h1>Tariff classification rules prioritize specific headings, essential character, then last-in-order tie-breaker for ambiguous goods.</h1> Classification of goods for excise tariff purposes follows interpretive rules: rely on heading terms and notes; references to articles include incomplete or unassembled forms that retain the essential character; references to materials include mixtures and partial composition. When multiple headings apply, prefer the most specific description, then classify by the material or component giving the goods their essential character, and if still unresolved, choose the heading last in numerical order. Special provisions treat specially shaped containers and packing, and sub-headings are determined by their own terms and related notes.

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