https://www.taxtmi.com/caselaws?id=1572 Hooks and eyes fixed in cloth tape for brassieres were held to be completed components specially adapted for brassiere use, not mere base-metal fittings. Although Heading 8308 covers hooks, eyes and similar fittings used for clothing, the imported goods included a functional cloth tape that enabled stitching to the brassiere and prevented direct metal contact with the body. On that basis, classification followed the tariff scheme and the nature of the finished article, so the goods fell under Heading 6212 as parts of brassieres rather than Heading 8308. en-us Mon, 21 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1572 Hooks and eyes fixed in cloth tape for brassieres were held to be completed components specially adapted for brassiere use, not mere base-metal fittings. Although Heading 8308 covers hooks, eyes and similar fittings used for clothing, the imported goods included a functional cloth tape that enabled stitching to the brassiere and prevented direct metal contact with the body. On that basis, classification followed the tariff scheme and the nature of the finished article, so the goods fell under Heading 6212 as parts of brassieres rather than Heading 8308. Case-Laws Customs Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1572