https://www.taxtmi.com/caselaws?id=84131 Import classification of a multipurpose Gaulin-3 plunger high process homogenizer turned on the tariff heading terms and Chapter 84 notes. For machines capable of more than one use, the controlling test was principal purpose or main function. Because the equipment was intended for both food processing and dairy processing, and not exclusively for dairy use, Note 2 to Chapter 84 required classification under the food-processing heading. The CCCN explanatory notes were treated as persuasive only and could not override the tariff scheme. The goods were therefore classifiable under Item 84.17(2) and not under Item 84.26. en-us Tue, 14 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84131 Import classification of a multipurpose Gaulin-3 plunger high process homogenizer turned on the tariff heading terms and Chapter 84 notes. For machines capable of more than one use, the controlling test was principal purpose or main function. Because the equipment was intended for both food processing and dairy processing, and not exclusively for dairy use, Note 2 to Chapter 84 required classification under the food-processing heading. The CCCN explanatory notes were treated as persuasive only and could not override the tariff scheme. The goods were therefore classifiable under Item 84.17(2) and not under Item 84.26. Case-Laws Customs Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84131