Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Thermal printers specially designed for medical diagnosis are classifiable as instruments used in medical sciences under Chapter 90, not under the broader printer heading, because classification depends on specific adaptation and diagnostic image quality parameters such as spatial and contrast resolution; ordinary thermal printers for labels or tickets do not meet this test. The Chapter 90 exclusion in the tariff notes places such medical printers outside the scope of the general printer heading, and the departmental reclassification, duty demand, and associated penalties were set aside.
Thermal printers specially designed for medical diagnosis are classifiable as instruments used in medical sciences under Chapter 90, not under the broader printer heading, because classification depends on specific adaptation and diagnostic image quality parameters such as spatial and contrast resolution; ordinary thermal printers for labels or tickets do not meet this test. The Chapter 90 exclusion in the tariff notes places such medical printers outside the scope of the general printer heading, and the departmental reclassification, duty demand, and associated penalties were set aside.
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