https://www.taxtmi.com/caselaws?id=95966 Tariff classification of "Post It Memo Boards" turned on their essential character and ordinary commercial understanding. The product functioned as a bulletin or notice board for holding memos and notes on an adhesive surface fixed to another surface, not as adhesive paper or paper board in the ordinary sense. Because its primary function was not writing or typing and no trade evidence showed it was regarded as stationery, Heading 4820.00 was inappropriate. HSN guidance under Heading 4811.20 and Chapter 48 Note 9 supported classification as paper or paper board articles. The classification under Heading 4811.20 was upheld. en-us Mon, 05 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 13:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95966 Tariff classification of "Post It Memo Boards" turned on their essential character and ordinary commercial understanding. The product functioned as a bulletin or notice board for holding memos and notes on an adhesive surface fixed to another surface, not as adhesive paper or paper board in the ordinary sense. Because its primary function was not writing or typing and no trade evidence showed it was regarded as stationery, Heading 4820.00 was inappropriate. HSN guidance under Heading 4811.20 and Chapter 48 Note 9 supported classification as paper or paper board articles. The classification under Heading 4811.20 was upheld. Case-Laws Central Excise Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95966