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    <title>SMALL IS NOT THAT BEAUTIFUL FOR COCONUT OIL</title>
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    <description>The amended tariff notes prioritize retail packing as the decisive criterion for classification: coconut oil put up in retail packs generally used as hair oil is to be classified as hair oil under the cosmetics heading, irrespective of label statements, and prior guidance requiring explicit labeling was withdrawn; this Board order is binding on assessing officials and results in different tax treatment for small retail packs versus bulk edible packs.</description>
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    <pubDate>Fri, 13 Jan 2012 10:08:44 +0530</pubDate>
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      <description>The amended tariff notes prioritize retail packing as the decisive criterion for classification: coconut oil put up in retail packs generally used as hair oil is to be classified as hair oil under the cosmetics heading, irrespective of label statements, and prior guidance requiring explicit labeling was withdrawn; this Board order is binding on assessing officials and results in different tax treatment for small retail packs versus bulk edible packs.</description>
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