https://www.taxtmi.com/caselaws?id=81346 Tariff classification turned on the chemical character of imported PTMAG and the controlling chapter notes. The goods were found, on an unchallenged chemical report, to be a polymer with more than five monomer units and therefore fell within Chapter 39 under Chapter Note 3(c). Heading 2905.39 for diols was not available because the goods were not shown to answer that broader description, and the alternate claim under Heading 38.23 was also rejected on the facts. The lower authority's classification of the goods under Heading 3907.99 as other polyesters was upheld. en-us Tue, 21 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81346 Tariff classification turned on the chemical character of imported PTMAG and the controlling chapter notes. The goods were found, on an unchallenged chemical report, to be a polymer with more than five monomer units and therefore fell within Chapter 39 under Chapter Note 3(c). Heading 2905.39 for diols was not available because the goods were not shown to answer that broader description, and the alternate claim under Heading 38.23 was also rejected on the facts. The lower authority's classification of the goods under Heading 3907.99 as other polyesters was upheld. Case-Laws Customs Tue, 21 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81346