Classification of head cleaning video tapes turned on HSN Notes, leading to remand for fresh consideration of exemption issues.

Head cleaning video tapes were held to fall for classification under the heading specifically covering tapes for head cleaning, rather than as video cassettes under Heading 8523.19, because the HSN Notes expressly include such tapes within the narrower heading. The classification adopted below was set aside, and the matter was remanded for fresh determination of classification and consequential exemption issues in light of the HSN Notes.

---

---

Issues: Classification of head cleaning video tape and its eligibility for SSI exemption.

Analysis: The dispute turned on whether head cleaning video tapes were to be treated as video cassettes under Heading 8523.19 or as tapes specifically covered for head cleaning under Heading 85.22. On a plain reading of the HSN Notes, the latter heading specifically encompassed tapes for head cleaning. The classification adopted by the lower authority was therefore not sustainable, and the matter required fresh determination of the classification and consequential issues.

Conclusion: The classification in Heading 8523.19 was set aside and the matter was remanded for reconsideration in the light of the HSN Notes.

---