Classification of plastic refill tubes: form and manufacturing process determine tariff treatment and duty assessment. If an identifiable intermediate product of plastic tubes in running length is produced, those tubes are classifiable under the tariff for plastic articles and liable to duty before cutting. If the manufacture is a continuous process producing only cut to size tubes for refills, the cut to size tubes are classifiable under the tariff provision for writing instrument refills. Whether running length tubes exist is a question of fact for the assessing officer.
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Classification of plastic refill tubes: form and manufacturing process determine tariff treatment and duty assessment.
If an identifiable intermediate product of plastic tubes in running length is produced, those tubes are classifiable under the tariff for plastic articles and liable to duty before cutting. If the manufacture is a continuous process producing only cut to size tubes for refills, the cut to size tubes are classifiable under the tariff provision for writing instrument refills. Whether running length tubes exist is a question of fact for the assessing officer.
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