Classification of sports components: football panel kits deemed parts of sports articles and classifiable under sports tariff heading. Panel kits are manufactured rubber panels, vulcanised, cut and pre-punched for stitching and sold as sets used solely or principally in making footballs and other inflatable sports balls. Under the rule that parts and accessories suitable solely or principally for use with sports articles are classified with those articles, these kits, though made of vulcanised rubber, merit classification with sports articles and equipment rather than as generic vulcanised rubber articles.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of sports components: football panel kits deemed parts of sports articles and classifiable under sports tariff heading.
Panel kits are manufactured rubber panels, vulcanised, cut and pre-punched for stitching and sold as sets used solely or principally in making footballs and other inflatable sports balls. Under the rule that parts and accessories suitable solely or principally for use with sports articles are classified with those articles, these kits, though made of vulcanised rubber, merit classification with sports articles and equipment rather than as generic vulcanised rubber articles.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
