https://www.taxtmi.com/caselaws?id=81862 Imported bobbins used with Texo looms were held to fall under Heading 98.06 rather than Heading 8446.29. Section XVI Note 1(c) excludes bobbins, spools, cops, cones, reels and similar supports from Section XVI, and that exclusion cannot be displaced by Note 2 to Section XVI. Chapter 98 Note 1 and Heading 98.06 require classification of qualifying machinery parts under Chapter 98 even if another heading might otherwise cover the goods. Applying Rule 1 of the interpretative rules, the bobbins were correctly classified under Heading 98.06. en-us Fri, 08 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 13:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81862 Imported bobbins used with Texo looms were held to fall under Heading 98.06 rather than Heading 8446.29. Section XVI Note 1(c) excludes bobbins, spools, cops, cones, reels and similar supports from Section XVI, and that exclusion cannot be displaced by Note 2 to Section XVI. Chapter 98 Note 1 and Heading 98.06 require classification of qualifying machinery parts under Chapter 98 even if another heading might otherwise cover the goods. Applying Rule 1 of the interpretative rules, the bobbins were correctly classified under Heading 98.06. Case-Laws Customs Fri, 08 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81862