Transfer pricing comparables selection and working capital adjustment u/r 10B(1)(e)(iii), remanded for recomputation with rejected comparables include...
Paper products made from bamboo pulp were held classifiable under Ch. 48 because "paper pulp" in the Chapter encompasses bamboo pulp (specifically covered by Hdg. 4706), and household/sanitary paper is classified by Note 8 based on size and finishing: goods meeting the dimensional/processing criteria fall under Hdg. 4818, while only oversized, unfinished rolls/sheets fall under Hdg. 4803. Bamboo toothpicks, skewers, and fruit forks were held not to be plaiting materials or products of plaiting, but finished articles akin to wood tableware/kitchenware; they were classified under Hdg. 4419 (TI 4419 19 00). Wooden spoon/fork blanks, having the approximate outline of finished articles, were treated as finished tableware under Hdg. 4419, but 8-digit classification was not determined due to unspecified wood species. - AAR
Paper products made from bamboo pulp were held classifiable under Ch. 48 because "paper pulp" in the Chapter encompasses bamboo pulp (specifically covered by Hdg. 4706), and household/sanitary paper is classified by Note 8 based on size and finishing: goods meeting the dimensional/processing criteria fall under Hdg. 4818, while only oversized, unfinished rolls/sheets fall under Hdg. 4803. Bamboo toothpicks, skewers, and fruit forks were held not to be plaiting materials or products of plaiting, but finished articles akin to wood tableware/kitchenware; they were classified under Hdg. 4419 (TI 4419 19 00). Wooden spoon/fork blanks, having the approximate outline of finished articles, were treated as finished tableware under Hdg. 4419, but 8-digit classification was not determined due to unspecified wood species. - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
