TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Octagonal Steel Columns for Lamp Posts Classified Under Heading 73.08, Not 94.05, per Customs Tariff Act, 1975.</h1> The circular addresses the classification of octagonal steel columns used for lamp posts under the Customs Tariff Act, 1975, due to inconsistencies in their categorization. It clarifies that these columns, which are unassembled and lack electrical devices, should be classified under heading 73.08 as steel structures, specifically in subheading 7308.90. The document explains that these columns do not qualify as parts of lamps under heading 94.05 due to the absence of lanterns and electrical fittings. This classification aligns with the World Customs Organization's Harmonised System Committee's decision from its 46th session in September 2010.
TaxTMI 
TaxTMI 
