https://www.taxtmi.com/caselaws?id=92076 Imported chain sprockets were treated as classifiable under Chapter sub-heading 8483.40 because that entry specifically mentioned chain sprockets and was not excluded by its wording. The tariff description prevailed over the importer's broader claim under Chapter sub-heading 8431.49 read with 8429.59, since the sprocket was used for transmission of power and the specific entry was more apt than a general or residual heading. The HSN Explanatory Notes were regarded as supportive and consistent with the tariff text, and resort to other headings was considered unnecessary where a specific classification entry applied. en-us Fri, 29 Jan 1999 00:00:00 +0530 Mon, 24 Oct 2011 14:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92076 Imported chain sprockets were treated as classifiable under Chapter sub-heading 8483.40 because that entry specifically mentioned chain sprockets and was not excluded by its wording. The tariff description prevailed over the importer's broader claim under Chapter sub-heading 8431.49 read with 8429.59, since the sprocket was used for transmission of power and the specific entry was more apt than a general or residual heading. The HSN Explanatory Notes were regarded as supportive and consistent with the tariff text, and resort to other headings was considered unnecessary where a specific classification entry applied. Case-Laws Customs Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92076