https://www.taxtmi.com/caselaws?id=73985 Chapter Note 1(n) to Chapter 73 governs classification of non-rectangular sheets or plates, and stainless steel circles were treated as sheets for tariff purposes under Heading 73.15(2). The argument that circles below 500 mm diameter should be excluded was rejected because the Chapter Note prescribes no dimensional limit for non-rectangular shapes. The tariff heading had to be read with the chapter note, and the prior decisions cited were treated as directly applicable. Stainless steel circles were therefore correctly classified under Tariff Heading 73.15(2). en-us Tue, 14 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 18:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73985 Chapter Note 1(n) to Chapter 73 governs classification of non-rectangular sheets or plates, and stainless steel circles were treated as sheets for tariff purposes under Heading 73.15(2). The argument that circles below 500 mm diameter should be excluded was rejected because the Chapter Note prescribes no dimensional limit for non-rectangular shapes. The tariff heading had to be read with the chapter note, and the prior decisions cited were treated as directly applicable. Stainless steel circles were therefore correctly classified under Tariff Heading 73.15(2). Case-Laws Customs Tue, 14 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73985