https://www.taxtmi.com/caselaws?id=84042 Feather valve strips imported for compressor use were held classifiable as articles of iron and steel under Heading 73.33/40, not as compressor parts under Heading 84.11, because the tariff entries did not specifically describe the goods. Catalogue and drawing evidence showed the items were separate replacement strips with precise dimensions and flexibility, but they retained their identity as base-metal articles in trade parlance. The explanatory notes supported classification of identifiable articles of iron and steel, and parts of general use imported separately, by their own heading rather than by the machinery in which they might ultimately be used. The more specific description accordingly prevailed. en-us Fri, 24 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84042 Feather valve strips imported for compressor use were held classifiable as articles of iron and steel under Heading 73.33/40, not as compressor parts under Heading 84.11, because the tariff entries did not specifically describe the goods. Catalogue and drawing evidence showed the items were separate replacement strips with precise dimensions and flexibility, but they retained their identity as base-metal articles in trade parlance. The explanatory notes supported classification of identifiable articles of iron and steel, and parts of general use imported separately, by their own heading rather than by the machinery in which they might ultimately be used. The more specific description accordingly prevailed. Case-Laws Customs Fri, 24 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84042