Classification of self-adhesive electrical insulating tapes: treated as plastic self-adhesive tapes rather than electrical insulators. Self-adhesive electrical insulating tapes of plastics lack the special shape, construction, or size described for items classifiable as electrical insulators and, consistent with HSN explanatory notes and Customs practice, are appropriately classifiable under Heading 39.19 as self-adhesive tapes of plastics rather than under Heading 85.46 as electrical insulators.
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 self-adhesive electrical insulating tapes: treated as plastic self-adhesive tapes rather than electrical insulators.
Self-adhesive electrical insulating tapes of plastics lack the special shape, construction, or size described for items classifiable as electrical insulators and, consistent with HSN explanatory notes and Customs practice, are appropriately classifiable under Heading 39.19 as self-adhesive tapes of plastics rather than under Heading 85.46 as electrical insulators.
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