https://www.taxtmi.com/caselaws?id=86748 Customs tariff classification must be determined by reading the relevant headings with the section notes and chapter notes. Washers and retaining rings fall within "parts of general use" under Section XV and are excluded from Section XVI by Chapter Note 1(g), so they are classifiable under Heading 73.18. Steel balls can be classified under Heading 84.81 only if they satisfy the parameters in Chapter Note 6 to Chapter 84; absent proof of that compliance, they remain classifiable as steel balls under Heading 73.26. The controlling tariff notes prevail over broader functional classification. en-us Wed, 19 Feb 1997 00:00:00 +0530 Sat, 27 Aug 2011 11:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86748 Customs tariff classification must be determined by reading the relevant headings with the section notes and chapter notes. Washers and retaining rings fall within "parts of general use" under Section XV and are excluded from Section XVI by Chapter Note 1(g), so they are classifiable under Heading 73.18. Steel balls can be classified under Heading 84.81 only if they satisfy the parameters in Chapter Note 6 to Chapter 84; absent proof of that compliance, they remain classifiable as steel balls under Heading 73.26. The controlling tariff notes prevail over broader functional classification. Case-Laws Customs Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86748