https://www.taxtmi.com/caselaws?id=166770 Imported rolled steel rings were analysed for tariff classification as either parts of ball bearings under Heading 84.62(1) or steel articles under Heading 73.33/40. The majority treated the goods as rough-finished rings without taper surface or groove, not identifiable as specific ball bearing parts, and held that their use as inputs for manufacture did not alter that character. Rule 2(a) of the Customs Tariff interpretation rules was found inapplicable because the goods had not acquired the essential character of finished bearing races, so reclassification failed and the lower assessment was upheld. A dissenting member considered the rings identifiable as ball bearing parts by reference to the tariff notes. en-us Mon, 17 Oct 1983 00:00:00 +0530 Tue, 04 Nov 2014 15:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166770 Imported rolled steel rings were analysed for tariff classification as either parts of ball bearings under Heading 84.62(1) or steel articles under Heading 73.33/40. The majority treated the goods as rough-finished rings without taper surface or groove, not identifiable as specific ball bearing parts, and held that their use as inputs for manufacture did not alter that character. Rule 2(a) of the Customs Tariff interpretation rules was found inapplicable because the goods had not acquired the essential character of finished bearing races, so reclassification failed and the lower assessment was upheld. A dissenting member considered the rings identifiable as ball bearing parts by reference to the tariff notes. Case-Laws Customs Mon, 17 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166770