Tariff classification of unrecorded magnetic tape hinges on presence of a cased mother shell; verify manufacturing process before applying duty. Classification of magnetic tape on hubs depends on whether an intermediate mother shell casing arises during manufacture; if no cased mother shell comes into existence and tape cuts on hubs are used directly on a recording base panel, the earlier sub item covering cased unrecorded tape does not apply, and collectors should verify manufacturing processes before deciding 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.
Tariff classification of unrecorded magnetic tape hinges on presence of a cased mother shell; verify manufacturing process before applying duty.
Classification of magnetic tape on hubs depends on whether an intermediate mother shell casing arises during manufacture; if no cased mother shell comes into existence and tape cuts on hubs are used directly on a recording base panel, the earlier sub item covering cased unrecorded tape does not apply, and collectors should verify manufacturing processes before deciding classification.
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