https://www.taxtmi.com/caselaws?id=81389 Imported tungsten carbide twist drills were examined for tariff classification between Heading 82.07 as tools and Heading 98.06 as parts of machinery. Chapter 98 applies only where the goods satisfy its specific conditions, including being parts of machinery, equipment, appliances, instruments or articles covered by the relevant chapters. On the facts, the drills were separate tools, not integral components or constituents of drilling machines, and were ordinarily sold and used independently. Applying popular and commercial meaning, supported by the HSN notes, drills were treated as drilling tools. The goods were therefore classifiable under Heading 82.07 and not as machinery parts under Heading 98.06. en-us Fri, 14 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81389 Imported tungsten carbide twist drills were examined for tariff classification between Heading 82.07 as tools and Heading 98.06 as parts of machinery. Chapter 98 applies only where the goods satisfy its specific conditions, including being parts of machinery, equipment, appliances, instruments or articles covered by the relevant chapters. On the facts, the drills were separate tools, not integral components or constituents of drilling machines, and were ordinarily sold and used independently. Applying popular and commercial meaning, supported by the HSN notes, drills were treated as drilling tools. The goods were therefore classifiable under Heading 82.07 and not as machinery parts under Heading 98.06. Case-Laws Customs Fri, 14 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81389