https://www.taxtmi.com/caselaws?id=95377 Imported brine shrimp eggs were classifiable on their condition as imported, and they remained in egg form without the processing required for animal feed preparations under Chapter 23. The Chapter 23 note applied only to products obtained by processing animal materials to the point that they lost the essential characteristics of the original material, which was not shown here. As the goods were commercially known and imported as brine shrimp eggs, they fell under heading 0511.99 as animal products not elsewhere specified, and the more specific heading prevailed under Rule 3(a); Rule 3(c) did not assist the importer. en-us Wed, 10 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 10:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95377 Imported brine shrimp eggs were classifiable on their condition as imported, and they remained in egg form without the processing required for animal feed preparations under Chapter 23. The Chapter 23 note applied only to products obtained by processing animal materials to the point that they lost the essential characteristics of the original material, which was not shown here. As the goods were commercially known and imported as brine shrimp eggs, they fell under heading 0511.99 as animal products not elsewhere specified, and the more specific heading prevailed under Rule 3(a); Rule 3(c) did not assist the importer. Case-Laws Customs Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95377