https://www.taxtmi.com/caselaws?id=81372 Imported dies for plastic extruders were held not to fall within Heading 82.05 as interchangeable tools because plastic extruders were not treated as machine tools for that tariff purpose, and the dies were usable only for one specific function rather than being replaceable by another tool to do the same work. The reference to extrusion dies in the tariff notes was read as covering dies for metals and hard plastics only, while dies for making plastic tapes from HDPE and polypropylene were outside that class. The heading was construed as explanatory of the listed items, not as extending to all dies. The dies were therefore classifiable as parts of plastic extruders under Heading 84.59(2). en-us Wed, 29 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 11:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81372 Imported dies for plastic extruders were held not to fall within Heading 82.05 as interchangeable tools because plastic extruders were not treated as machine tools for that tariff purpose, and the dies were usable only for one specific function rather than being replaceable by another tool to do the same work. The reference to extrusion dies in the tariff notes was read as covering dies for metals and hard plastics only, while dies for making plastic tapes from HDPE and polypropylene were outside that class. The heading was construed as explanatory of the listed items, not as extending to all dies. The dies were therefore classifiable as parts of plastic extruders under Heading 84.59(2). Case-Laws Customs Wed, 29 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81372