https://www.taxtmi.com/caselaws?id=73948 Imported unmachined plastic cutting boards remain classifiable as plastic goods under Chapter 39 unless they are sufficiently worked and identifiable as parts of particular machinery under Section XVI. Chapter 39 excludes articles falling within Section XVI, but the Section XVI machinery-parts rules require more than an article's necessity for machine use. Plastic sheets merely cut to size, without machining that establishes their identity as machine parts, retain general-use capability and do not qualify as machinery parts under Chapter 84. The goods were therefore assessable under Chapter 39 rather than Chapter 84. en-us Thu, 25 Feb 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73948 Imported unmachined plastic cutting boards remain classifiable as plastic goods under Chapter 39 unless they are sufficiently worked and identifiable as parts of particular machinery under Section XVI. Chapter 39 excludes articles falling within Section XVI, but the Section XVI machinery-parts rules require more than an article's necessity for machine use. Plastic sheets merely cut to size, without machining that establishes their identity as machine parts, retain general-use capability and do not qualify as machinery parts under Chapter 84. The goods were therefore assessable under Chapter 39 rather than Chapter 84. Case-Laws Customs Thu, 25 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73948