https://www.taxtmi.com/caselaws?id=88678 Classification of the product manufactured as WIPBOARD turned on whether it answered the description of plywood, veneered panels or similar laminated wood under Heading 44.08, fibreboard or hardboard under Heading 44.07, or an article of wood not elsewhere specified under Heading 44.10. The product consisted of hardboard sheets on both sides of wood battens bonded with resin, and the reasoning held that "ply" in the tariff context means thin sheets of natural wood, which hardboard is not. Because the construction did not satisfy Heading 44.08 and was not plain fibreboard or hardboard under Heading 44.07, it fell under the residuary wooden article heading. Classification under Heading 44.10 was upheld. en-us Fri, 29 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88678 Classification of the product manufactured as WIPBOARD turned on whether it answered the description of plywood, veneered panels or similar laminated wood under Heading 44.08, fibreboard or hardboard under Heading 44.07, or an article of wood not elsewhere specified under Heading 44.10. The product consisted of hardboard sheets on both sides of wood battens bonded with resin, and the reasoning held that "ply" in the tariff context means thin sheets of natural wood, which hardboard is not. Because the construction did not satisfy Heading 44.08 and was not plain fibreboard or hardboard under Heading 44.07, it fell under the residuary wooden article heading. Classification under Heading 44.10 was upheld. Case-Laws Central Excise Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88678