https://www.taxtmi.com/caselaws?id=90508 Tariff classification of a Jiffy Rotary Chopper depended on its predominant material of construction where competing entries covered plastic articles and base-metal choppers. Because the product was made predominantly of plastic, it fell within the plastic-article entry in Chapter 39 and did not lose that character merely because it functioned as a chopper. Classification based on material of make prevailed over a competing description based on the product's use or form. The proposed classification as a base-metal chopper under Heading 8214.00 was therefore rejected, and classification under Tariff Item 3924.90 was sustained. en-us Wed, 24 Jun 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90508 Tariff classification of a Jiffy Rotary Chopper depended on its predominant material of construction where competing entries covered plastic articles and base-metal choppers. Because the product was made predominantly of plastic, it fell within the plastic-article entry in Chapter 39 and did not lose that character merely because it functioned as a chopper. Classification based on material of make prevailed over a competing description based on the product's use or form. The proposed classification as a base-metal chopper under Heading 8214.00 was therefore rejected, and classification under Tariff Item 3924.90 was sustained. Case-Laws Central Excise Wed, 24 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90508