Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
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Kitchen and household storage accessories such as baskets, racks, holders, drawer systems and similar articles were held classifiable under Chapters 73 and 83, not as parts of furniture under Heading 9403. Applying the common parlance test, ejusdem generis, and General Rules for Interpretation 1 and 3(a), the Tribunal found the goods had distinct identities and functions as kitchen or household articles and fittings. It held that specific headings for kitchen articles and base metal mountings or fittings prevail over the general residual entry for furniture and parts thereof, and that HSN notes confirm Heading 9403 applies only where no prior heading covers the goods.
Kitchen and household storage accessories such as baskets, racks, holders, drawer systems and similar articles were held classifiable under Chapters 73 and 83, not as parts of furniture under Heading 9403. Applying the common parlance test, ejusdem generis, and General Rules for Interpretation 1 and 3(a), the Tribunal found the goods had distinct identities and functions as kitchen or household articles and fittings. It held that specific headings for kitchen articles and base metal mountings or fittings prevail over the general residual entry for furniture and parts thereof, and that HSN notes confirm Heading 9403 applies only where no prior heading covers the goods.
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