https://www.taxtmi.com/caselaws?id=91445 Foam sheets imported in running length and meant to be cut to size for use as paint pads were held classifiable as plastic sheets under Chapter 39, not as paint pads under sub-heading 9603.40. Rule 2(a) of the Tariff Rules did not apply because the goods were not shown to be incomplete or unfinished versions of finished articles covered by that heading. Sub-heading 9603.40 was confined to finished articles, and raw material requiring further fabrication before becoming the claimed article could not be classified as such. The lower authority's classification was therefore sustained. en-us Wed, 26 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91445 Foam sheets imported in running length and meant to be cut to size for use as paint pads were held classifiable as plastic sheets under Chapter 39, not as paint pads under sub-heading 9603.40. Rule 2(a) of the Tariff Rules did not apply because the goods were not shown to be incomplete or unfinished versions of finished articles covered by that heading. Sub-heading 9603.40 was confined to finished articles, and raw material requiring further fabrication before becoming the claimed article could not be classified as such. The lower authority's classification was therefore sustained. Case-Laws Customs Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91445