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of <h1>Board Classifies HDPE Blocks as Primary Materials Under TI 15A(1), Requiring Additional Duty Collection.</h1> The circular addresses the classification of HDPE blocks created from duty-paid HDPE powder through compression molding. An audit suggested these blocks should be classified under TI/5 A (1) as 'materials in the primary form,' implying additional duty is due. The Collector argued they should be classified as 'articles' under TI 68, not requiring further duty. However, the Board concluded that these blocks, needing surface work to become finished articles, should indeed be classified under TI 15A(1), necessitating additional duty collection. The circular advises taking appropriate action based on this classification.
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