https://www.taxtmi.com/caselaws?id=166046 Imported rotating hooks complete with bobbin case and related parts were treated as parts suitable for use with domestic sewing machines, because the factual record showed interchangeability with a domestic Singer model and the appellants did not dislodge that finding. The tariff scheme distinguished domestic sewing machines from other sewing machines, and the Brussels Tariff Nomenclature notes were used as persuasive guidance to confirm that home-use and industrial sewing machines fell into separate classes. Note 2(b) to Section XVI also required parts used solely or principally with a particular machine class to be classified with that class, and Rule 3(c) independently supported the same result. The goods were therefore classified under Heading 84.41(2), not the residuary Heading 84.41(1). en-us Thu, 03 Feb 1983 00:00:00 +0530 Sat, 23 Aug 2014 15:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166046 Imported rotating hooks complete with bobbin case and related parts were treated as parts suitable for use with domestic sewing machines, because the factual record showed interchangeability with a domestic Singer model and the appellants did not dislodge that finding. The tariff scheme distinguished domestic sewing machines from other sewing machines, and the Brussels Tariff Nomenclature notes were used as persuasive guidance to confirm that home-use and industrial sewing machines fell into separate classes. Note 2(b) to Section XVI also required parts used solely or principally with a particular machine class to be classified with that class, and Rule 3(c) independently supported the same result. The goods were therefore classified under Heading 84.41(2), not the residuary Heading 84.41(1). Case-Laws Customs Thu, 03 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166046