https://www.taxtmi.com/caselaws?id=84178 Imported magnetic buttons used for handbags and leather goods were classified by functional identity rather than nomenclature. The HSN Explanatory Notes to Heading 8308 cover clasps and fasteners for handbags, purses and similar articles, and the goods matched that function when fixed to bags. Heading 9606 applies to pierced or shank-type buttons for garments, footwear and similar uses, and there was no evidence that the imported articles belonged to that category. The appropriate classification was therefore Heading 8308, not Heading 9606, and the Revenue's appeal succeeded. en-us Tue, 02 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84178 Imported magnetic buttons used for handbags and leather goods were classified by functional identity rather than nomenclature. The HSN Explanatory Notes to Heading 8308 cover clasps and fasteners for handbags, purses and similar articles, and the goods matched that function when fixed to bags. Heading 9606 applies to pierced or shank-type buttons for garments, footwear and similar uses, and there was no evidence that the imported articles belonged to that category. The appropriate classification was therefore Heading 8308, not Heading 9606, and the Revenue's appeal succeeded. Case-Laws Customs Tue, 02 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84178