https://www.taxtmi.com/caselaws?id=166762 Press tools and die sets imported for use in power presses were held not to be interchangeable tools for Heading 82.05 of the Customs Tariff Act, because interchangeability requires a tool to be usable in place of another to perform the same function. On the admitted facts, each die set could produce only one specific watch part, could not do any other job, and no other tool could replace it for that purpose. The fact that a worn die could be replaced by another die of the same type was treated as a common feature of standard machine parts and was insufficient to satisfy the tariff requirement. The goods were therefore classifiable under Heading 84.45/48 as parts and accessories. en-us Mon, 24 Oct 1983 00:00:00 +0530 Tue, 04 Nov 2014 12:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166762 Press tools and die sets imported for use in power presses were held not to be interchangeable tools for Heading 82.05 of the Customs Tariff Act, because interchangeability requires a tool to be usable in place of another to perform the same function. On the admitted facts, each die set could produce only one specific watch part, could not do any other job, and no other tool could replace it for that purpose. The fact that a worn die could be replaced by another die of the same type was treated as a common feature of standard machine parts and was insufficient to satisfy the tariff requirement. The goods were therefore classifiable under Heading 84.45/48 as parts and accessories. Case-Laws Customs Mon, 24 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166762