https://www.taxtmi.com/caselaws?id=73676 Egg trays manufactured from an aqueous pulp suspension were classified by reference to their final manufactured character and the applicable tariff descriptions. Before 1 March 1986, Item 17 required paper or paperboard to emerge and the article to be made from it; because the process produced no paper or paperboard, egg trays fell under residuary Item 68. Under the 1985 tariff, egg trays were articles of paper pulp but were not cartons, boxes, containers or cases within sub-heading 4818.19 merely because they could serve a container function. They therefore fell under residual sub-heading 4818.90. en-us Mon, 02 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 17:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73676 Egg trays manufactured from an aqueous pulp suspension were classified by reference to their final manufactured character and the applicable tariff descriptions. Before 1 March 1986, Item 17 required paper or paperboard to emerge and the article to be made from it; because the process produced no paper or paperboard, egg trays fell under residuary Item 68. Under the 1985 tariff, egg trays were articles of paper pulp but were not cartons, boxes, containers or cases within sub-heading 4818.19 merely because they could serve a container function. They therefore fell under residual sub-heading 4818.90. Case-Laws Customs Mon, 02 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73676