https://www.taxtmi.com/caselaws?id=74779 Tariff classification turned on the goods' essential functional character, read with chapter notes and interpretative rules. Industrial laminated sheets without copper cladding were treated as electrical insulators because Heading 8546.00 specifically covers insulators of any material, and minor cutting or drilling did not change that identity; they were therefore not classifiable as plastic sheets. Industrial laminated sheets with copper cladding were treated as copper foil because the copper layer met the tariff definition, and the specific foil entry prevailed over the general entry for other articles of copper; they were therefore not classifiable under Heading 7413.90. The appellate classifications were sustained. en-us Tue, 16 Feb 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74779 Tariff classification turned on the goods' essential functional character, read with chapter notes and interpretative rules. Industrial laminated sheets without copper cladding were treated as electrical insulators because Heading 8546.00 specifically covers insulators of any material, and minor cutting or drilling did not change that identity; they were therefore not classifiable as plastic sheets. Industrial laminated sheets with copper cladding were treated as copper foil because the copper layer met the tariff definition, and the specific foil entry prevailed over the general entry for other articles of copper; they were therefore not classifiable under Heading 7413.90. The appellate classifications were sustained. Case-Laws Central Excise Tue, 16 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74779