https://www.taxtmi.com/caselaws?id=81748 Thermal printing paper admitted to be coated paper was held classifiable under Heading 4811.90 rather than Heading 4823.90 because Heading 48.23 applies only to paper and paperboard cut to size or shape and subject to the relevant width restriction in the Chapter Note. Since the imported goods were neither cut to size or shape nor within that width limit, they fell outside Heading 48.23. The use of the paper for printing did not control classification where the tariff provided specific entries for coated paper and width-based descriptions; end-use could not override the tariff text. en-us Mon, 23 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 16:00:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81748 Thermal printing paper admitted to be coated paper was held classifiable under Heading 4811.90 rather than Heading 4823.90 because Heading 48.23 applies only to paper and paperboard cut to size or shape and subject to the relevant width restriction in the Chapter Note. Since the imported goods were neither cut to size or shape nor within that width limit, they fell outside Heading 48.23. The use of the paper for printing did not control classification where the tariff provided specific entries for coated paper and width-based descriptions; end-use could not override the tariff text. Case-Laws Customs Mon, 23 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81748