Classification of galvanised insulator hardware turned on exact composition and components, leading to remand for fresh determination.

Galvanised insulator hardware was held not classifiable under Heading 7326.90 because the record did not establish that it was an article of iron or steel, and not classifiable under Heading 8548.00 because there was no finding or evidence that it was an electrical part. As the exact composition and components of the goods had not been properly determined, correct classification could not be reached on the existing record. The classification order was set aside and the matter remanded to the original authority for fresh determination after identifying the goods' components.

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Issues: Whether galvanised insulator hardware was correctly classified under Heading 7326.90 or Heading 8548.00, and whether the matter required remand for proper determination of the components of the goods.

Analysis: The goods could not be classified under Heading 7326.90 because the record did not establish that they were articles of iron or steel. The classification under Heading 8548.00 also could not be sustained because there was no finding or evidence that the goods were electrical parts. As the authorities had failed to ascertain the exact composition and components of the goods, a correct classification could not be reached on the existing record.

Conclusion: The classification order was set aside and the matter was remanded to the original authority for fresh decision after determining the components of the goods.

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