Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
Ornamental bird feathers proposed to be imported after washing, steam-drying, and dyeing raised the issue whether they fall under Heading 0505 (raw feathers) or Heading 6701 (prepared feathers). Relying on GRI 1, relevant Chapter Notes, and persuasive HSN Explanatory Notes, the authority held that dyeing is a "working" process specifically taking feathers out of Heading 0505, which is limited to simple cleaning, disinfection, or preservation, and placing them under Heading 6701. As the feathers were prepared for ornamental use rather than stuffing, they were classified under CTI 6701 00 90 and not under 0505 10 90. - AAR
Ornamental bird feathers proposed to be imported after washing, steam-drying, and dyeing raised the issue whether they fall under Heading 0505 (raw feathers) or Heading 6701 (prepared feathers). Relying on GRI 1, relevant Chapter Notes, and persuasive HSN Explanatory Notes, the authority held that dyeing is a "working" process specifically taking feathers out of Heading 0505, which is limited to simple cleaning, disinfection, or preservation, and placing them under Heading 6701. As the feathers were prepared for ornamental use rather than stuffing, they were classified under CTI 6701 00 90 and not under 0505 10 90. - AAR
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