Classification of thermolloyd polystyrene as regular geometric blocks places it under shaped plastic blocks headings, not sheet heading. Product produced by feeding polystyrene into a performer and moulding into blocks of regular geometric shape, later cut into sheets or plates, is not classifiable under the tariff subheading for finished plastic sheets but is classifiable under the headings that cover blocks of regular geometric shape, per Note 10 of Chapter 39; the geometric block form governs classification.
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 thermolloyd polystyrene as regular geometric blocks places it under shaped plastic blocks headings, not sheet heading.
Product produced by feeding polystyrene into a performer and moulding into blocks of regular geometric shape, later cut into sheets or plates, is not classifiable under the tariff subheading for finished plastic sheets but is classifiable under the headings that cover blocks of regular geometric shape, per Note 10 of Chapter 39; the geometric block form governs classification.
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 
