https://www.taxtmi.com/caselaws?id=80897 Imported goods must be classified on their actual condition at the time of import. A tariff sub-heading requiring a bore and a bore diameter not exceeding 60 mm could not apply to spindle bearings or integral shaft bearings that lacked any bore. Because the goods were bearings and a specific heading was available, they were classified under Heading 84.62(1) rather than the alternative heading. The classification principle stated is that a tariff entry needing a particular physical attribute cannot be used when that attribute is absent, and a residuary heading should not displace a specific applicable entry. en-us Fri, 21 Sep 1990 00:00:00 +0530 Tue, 21 Jun 2011 11:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80897 Imported goods must be classified on their actual condition at the time of import. A tariff sub-heading requiring a bore and a bore diameter not exceeding 60 mm could not apply to spindle bearings or integral shaft bearings that lacked any bore. Because the goods were bearings and a specific heading was available, they were classified under Heading 84.62(1) rather than the alternative heading. The classification principle stated is that a tariff entry needing a particular physical attribute cannot be used when that attribute is absent, and a residuary heading should not displace a specific applicable entry. Case-Laws Customs Fri, 21 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80897