https://www.taxtmi.com/caselaws?id=73003 Gang saw blades intended for fitting into a machine saw were classified as industrial knives and blades for hand or machine saws under Tariff Item 51A(iv), making additional duty of customs leviable under Section 3 of the Customs Tariff Act. The replacement segments for those blades, however, were only parts to be brazed onto blade blanks and not complete blades, so they fell outside Tariff Item 51A(iv) and were classifiable under Tariff Item 68. The classification turned on the functional description of the finished blades and the limited scope of the tariff entry for parts. en-us Wed, 24 Jun 1987 00:00:00 +0530 Thu, 26 May 2011 14:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73003 Gang saw blades intended for fitting into a machine saw were classified as industrial knives and blades for hand or machine saws under Tariff Item 51A(iv), making additional duty of customs leviable under Section 3 of the Customs Tariff Act. The replacement segments for those blades, however, were only parts to be brazed onto blade blanks and not complete blades, so they fell outside Tariff Item 51A(iv) and were classifiable under Tariff Item 68. The classification turned on the functional description of the finished blades and the limited scope of the tariff entry for parts. Case-Laws Customs Wed, 24 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73003