https://www.taxtmi.com/caselaws?id=112580 Polyester webbing slings used for lifting cargo were treated as specially made textile articles designed for use only with cranes and other lifting equipment, not as consumer goods or items covered by Chapter 59. The Chapter 59 notes were held inapplicable, including on ejusdem generis reasoning, because their illustrative goods were packing, lubricating, gasket, washer and polishing items rather than lifting accessories. The alternate classification claim under heading 5607 was rejected, and classification under heading 6307.90 was accepted, with the consequence that the import restriction, confiscation and penalty were upheld. en-us Fri, 20 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112580 Polyester webbing slings used for lifting cargo were treated as specially made textile articles designed for use only with cranes and other lifting equipment, not as consumer goods or items covered by Chapter 59. The Chapter 59 notes were held inapplicable, including on ejusdem generis reasoning, because their illustrative goods were packing, lubricating, gasket, washer and polishing items rather than lifting accessories. The alternate classification claim under heading 5607 was rejected, and classification under heading 6307.90 was accepted, with the consequence that the import restriction, confiscation and penalty were upheld. Case-Laws Customs Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112580