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<h1>Appellate tribunal rules 'too bit blanks' not tools under Heading 8202.10, reevaluation ordered.</h1> The appellate tribunal held that 'too bit blanks' manufactured by the appellant are not classifiable as tools under Heading 8202.10. The goods did not ... Classification The appellate tribunal ruled that 'too bit blanks' manufactured by the appellant are not classifiable as tools under Heading 8202.10. The goods did not acquire essential characteristics of tools and required substantial processing before use. The order classifying them as tools was set aside, and the classification was to be determined afresh by the Asstt. Commissioner.
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