Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Applying GRI 1, the AAR held that kitchen exhaust hoods must be classified according to the tariff description and supporting product features. As the applicant did not establish that the goods incorporated a fan, they could not enter the fan-specific headings under 8414 59. The goods also fell outside tariff item 8414 60 00 because they exceeded 120 cm in horizontal side. Having been excluded from both specific entries, the hoods were classified under the residual tariff item 8414 80 90 as other hoods without a fan and exceeding the stated dimension.
Applying GRI 1, the AAR held that kitchen exhaust hoods must be classified according to the tariff description and supporting product features. As the applicant did not establish that the goods incorporated a fan, they could not enter the fan-specific headings under 8414 59. The goods also fell outside tariff item 8414 60 00 because they exceeded 120 cm in horizontal side. Having been excluded from both specific entries, the hoods were classified under the residual tariff item 8414 80 90 as other hoods without a fan and exceeding the stated dimension.
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