Tool bits blanks and tariff classification under Rule 2(a) could not be sustained on existing reasoning.

Tool bits blanks cut from round and square bars and heat-treated were not yet in the shape of finished tools and had not acquired the essential characteristics of complete tools. On those facts, classification as tools under Heading 8202.10 by application of Rule 2(a) was not sustainable because the reasoning assumed the goods were already tools. Fresh determination according to law was required.

---

---

Issues: Whether the tool bits blanks manufactured by the appellant were classifiable as tools under Heading 8202.10 by application of Rule 2(a) of the tariff interpretation rules.

Analysis: The goods were cleared only as blanks made by cutting round and square bars into sizes and subjecting them to heat treatment. They had not yet acquired the shape of the finished product, nor could they be said to have acquired the essential characteristics of a complete or finished tool. The reasoning that tools could not be classifiable elsewhere proceeded on the assumption that the goods were already tools, which was not sustainable on the facts found.

Conclusion: The classification under Heading 8202.10 could not be sustained on the existing reasoning, and the matter required fresh determination according to law.

---