Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
AAR held the application maintainable and re-determined the tariff classification of imported "Nuclease Free Water." Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, it found the product to be pure, quality-tested water of a purity similar to distilled water, squarely covered under tariff item 28539010 of the Customs Tariff Act, 1975. The earlier treatment as certified reference material was held to be a misclassification based on erroneous interpretation. Relying on established jurisprudence that there is no estoppel in tax classification, AAR permitted reclassification and accepted the applicant's request for change in tariff heading.
AAR held the application maintainable and re-determined the tariff classification of imported "Nuclease Free Water." Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, it found the product to be pure, quality-tested water of a purity similar to distilled water, squarely covered under tariff item 28539010 of the Customs Tariff Act, 1975. The earlier treatment as certified reference material was held to be a misclassification based on erroneous interpretation. Relying on established jurisprudence that there is no estoppel in tax classification, AAR permitted reclassification and accepted the applicant's request for change in tariff heading.
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