https://www.taxtmi.com/caselaws?id=166836 Imported goods are classified by the tariff description that specifically matches their character, so the valve was reclassified under Heading 84.61(2). The strap did not qualify for Heading 84.10(2), and the remaining locomotive parts could not be treated as parts under Heading 86.09 because Section Note 2 to Section XVII excluded that classification. The operative effect was partial relief only for the valve, while the claims for the strap and other items were rejected. en-us Fri, 11 Nov 1983 00:00:00 +0530 Sat, 08 Nov 2014 11:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166836 Imported goods are classified by the tariff description that specifically matches their character, so the valve was reclassified under Heading 84.61(2). The strap did not qualify for Heading 84.10(2), and the remaining locomotive parts could not be treated as parts under Heading 86.09 because Section Note 2 to Section XVII excluded that classification. The operative effect was partial relief only for the valve, while the claims for the strap and other items were rejected. Case-Laws Customs Fri, 11 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166836