Classification of skimmed milk powder sweepings: packaging for sale determines tariff subheading and dutiability, not purity. Floor or chamber sweepings arising from manufacture are to be treated as skimmed milk powder for tariff purposes; purity or fitness for human consumption is immaterial. If the material is put up in unit containers and intended for sale, it is classifiable under the subheading for skimmed milk powder packaged for sale; if not put up for sale in unit containers, it is classifiable under the residual subheading for skimmed milk powder not packaged for retail sale.
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 skimmed milk powder sweepings: packaging for sale determines tariff subheading and dutiability, not purity.
Floor or chamber sweepings arising from manufacture are to be treated as skimmed milk powder for tariff purposes; purity or fitness for human consumption is immaterial. If the material is put up in unit containers and intended for sale, it is classifiable under the subheading for skimmed milk powder packaged for sale; if not put up for sale in unit containers, it is classifiable under the residual subheading for skimmed milk powder not packaged for retail sale.
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