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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