https://www.taxtmi.com/caselaws?id=259367 Imported liquid crystal displays were classifiable under Heading 9013.80 because the Customs Tariff requires classification by the specific terms of the heading and the relevant Chapter Notes. Heading 9013 specifically covered LCDs, while Heading 9028 for electricity meters did not specifically cover them; intended end use in meters could not displace the applicable heading. Note 2(a) to Chapter 90 governed because the goods were articles covered in their own right, and Note 2(b) applied only to other parts and accessories not covered by Note 2(a). The residual interpretive rule could not be used before exhausting the heading and Chapter Note analysis. en-us Tue, 05 May 2015 00:00:00 +0530 Fri, 07 Aug 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259367 Imported liquid crystal displays were classifiable under Heading 9013.80 because the Customs Tariff requires classification by the specific terms of the heading and the relevant Chapter Notes. Heading 9013 specifically covered LCDs, while Heading 9028 for electricity meters did not specifically cover them; intended end use in meters could not displace the applicable heading. Note 2(a) to Chapter 90 governed because the goods were articles covered in their own right, and Note 2(b) applied only to other parts and accessories not covered by Note 2(a). The residual interpretive rule could not be used before exhausting the heading and Chapter Note analysis. Case-Laws Customs Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259367