Classification of flattened wire: shape-based interpretation assigns wire heading when the flat-rolled product definition is not met. The Board concluded that the proviso in Note 1(k) to Chapter 72 applies only to products that meet the definition of flat rolled products in Note 1(k); if a product's cross-section does not conform to that definition the proviso does not apply and such flattened wire, if it satisfies the definition of wires in Note 1(o) to Chapter 72, should be classified under the tariff heading applicable to wires.
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 flattened wire: shape-based interpretation assigns wire heading when the flat-rolled product definition is not met.
The Board concluded that the proviso in Note 1(k) to Chapter 72 applies only to products that meet the definition of flat rolled products in Note 1(k); if a product's cross-section does not conform to that definition the proviso does not apply and such flattened wire, if it satisfies the definition of wires in Note 1(o) to Chapter 72, should be classified under the tariff heading applicable to wires.
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