Tariff classification of cutting blades turned on the distinction between saw blades and machine blades under the heading descriptions.

Circular blades, bias cutting blades, and top and bottom cutting blades were classified by reference to the product description and the tariff headings. Heading 82.02 covered blades for saws of all kinds, while Heading 82.08 covered knives and cutting blades for machines or mechanical appliances. Because the disputed goods were not saw blades and were not usable with saws, they fell outside Heading 82.02. The Explanatory Notes under the Harmonised System supported this distinction, and the goods were correctly classifiable under Heading 82.08.

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Issues: Whether circular blades, bias cutting blades, and top and bottom cutting blades were classifiable under Heading No. 82.02 as blades for saws of all kinds, or under Heading No. 82.08 as knives and cutting blades for machines or mechanical appliances.

Analysis: The classification had to be determined by the product description and the tariff entries. Heading No. 82.02 covered hand saws and blades for saws of all kinds, while Heading No. 82.08 specifically covered knives and cutting blades for machines or mechanical appliances. The disputed goods were found not to be saw blades and were not usable with saws. The general view adopted in the lower appellate order did not adequately distinguish the different items covered by the show cause notice. Reference was also made to the Harmonised Commodity Description and Coding System Explanatory Notes, which supported the distinction between saw blades and cutting blades.

Conclusion: The disputed circular blades, bias cutting blades, and top and bottom cutting blades were not classifiable under Heading No. 82.02 and were correctly classifiable under Heading No. 82.08.

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