Tariff classification of brassiere fastening strips turns on specific heading for base metal hooks and eyes over general parts entry.

Hook and eye fastening strips imported for use in brassieres were held classifiable under CTH 83081010 because they retained the essential character of hooks, eyes and eyelets of base metal. Applying the General Rules for Interpretation and the HSN explanatory notes, the specific tariff description prevailed over the more general entry for parts of brassieres under CTH 62129090. The analysis treated the goods as base metal fastening articles even though attached to textile material, and not as independent brassiere parts. A contrary earlier view was not followed because later reasoning on chapter notes, HSN notes and tariff practice supported classification under heading 8308.

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Issues: Whether hook and eye fastening strips imported for use in brassieres were classifiable under tariff heading 83081010 as hooks, eyes and eyelets of base metal, or under tariff heading 62129090 as parts of brassieres.

Analysis: The classification was tested against the tariff entries and the General Rules for Interpretation, particularly the principle that the most specific description prevails over a general one. The relevant HSN explanatory notes showed that hooks, eyes and eyelets remain within heading 8308 even when attached to textile or other materials, provided they retain the essential character of base metal articles. The imported goods were found to retain that essential character and not to have transformed into independent parts of brassieres. The earlier contrary view was not followed in light of the later detailed reasoning that distinguished it on chapter notes, HSN notes, and international tariff practice.

Conclusion: The goods were correctly classifiable under CTH 83081010 and not under CTH 62129090.

Ratio Decidendi: Where goods answer to a specific tariff entry and retain the essential character described in the HSN notes, the specific heading must prevail over a more general heading that treats them as parts of a larger article.

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