Classification of tea chest metal fittings as reinforcing articles under tariff heading 8302, not under angle or tube chapters. Tea chest metal fittings made from duty-paid tinplate that are cut, cold-formed and folded to serve as reinforcing components for wooden tea chests are properly classifiable as corner braces/reinforcing plates under heading 8302 (subheading 8302.90 prior to 1-3-1988), in line with HSN Explanatory Notes, and not as steel angles/shapes or tube/pipe fittings under Chapters 72 or 73.
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 tea chest metal fittings as reinforcing articles under tariff heading 8302, not under angle or tube chapters.
Tea chest metal fittings made from duty-paid tinplate that are cut, cold-formed and folded to serve as reinforcing components for wooden tea chests are properly classifiable as corner braces/reinforcing plates under heading 8302 (subheading 8302.90 prior to 1-3-1988), in line with HSN Explanatory Notes, and not as steel angles/shapes or tube/pipe fittings under Chapters 72 or 73.
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