Classification of filter rods as pen parts under HSN rules, excluding them from textile wadding classification for duty purposes. Filter rods made from acetate tow, impregnated with glycerol triacetate, wrapped in PVC and manufactured solely to contain and carry ink in pens are to be treated as parts of the pen under the tariff nomenclature rather than as articles of wadding, consistent with the Chapter Note excluding textile materials that are merely carrying media.
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 filter rods as pen parts under HSN rules, excluding them from textile wadding classification for duty purposes.
Filter rods made from acetate tow, impregnated with glycerol triacetate, wrapped in PVC and manufactured solely to contain and carry ink in pens are to be treated as parts of the pen under the tariff nomenclature rather than as articles of wadding, consistent with the Chapter Note excluding textile materials that are merely carrying media.
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