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Issues: Whether the imported goods described as saw blades with brazed segments were classifiable under Heading 82.01/04 of the Customs Tariff Act or under Heading 82.06 read with Heading 84.45/48.
Analysis: The classification turned on whether the goods were properly understood as saw blades or as knives and cutting blades. The tariff description, the dictionary meaning of saws and knives, and the explanatory notes showed that saw blades may include integral teeth or fitted segments, including those covered with carbides or diamond. The goods here were blades mounted with cutting segments and used in a to-and-fro sawing action, which brought them within the description of saw blades. The earlier orders relied upon by the appellants were not treated as controlling because they were based on different tariff treatment or lacked proof of identity of goods.
Conclusion: The goods were correctly classified as saw blades under Heading 82.01/04 and not under Heading 82.06 read with Heading 84.45/48. The appeal failed.