https://www.taxtmi.com/caselaws?id=165950 Semi-finished pole-end-plate forgings imported for further machining were treated as incomplete articles having the essential character of the finished component, so Rule 2(a) of the Customs Tariff interpretation rules was applied for classification. On that basis, the goods were regarded as component parts of synchronous condensers and classified under Heading 85.01(1); the objection that they were not ready for direct use on import was rejected for tariff purposes. The Brussels Tariff Nomenclature notes were used only as persuasive support for this approach. en-us Tue, 25 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 15:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165950 Semi-finished pole-end-plate forgings imported for further machining were treated as incomplete articles having the essential character of the finished component, so Rule 2(a) of the Customs Tariff interpretation rules was applied for classification. On that basis, the goods were regarded as component parts of synchronous condensers and classified under Heading 85.01(1); the objection that they were not ready for direct use on import was rejected for tariff purposes. The Brussels Tariff Nomenclature notes were used only as persuasive support for this approach. Case-Laws Customs Tue, 25 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165950