https://www.taxtmi.com/caselaws?id=392475 Imported educational charts were examined for tariff classification under Customs Tariff headings 4905, 4911 and 4901. The text explains that Heading 4905 is confined to maps and similar printed matter representing natural or artificial features, while single-sheet educational charts for elementary learning fit more appropriately under Heading 4911 as other printed matter. It further states that Heading 4901 applies to printed books consisting essentially of textual material, which did not describe these picture-based charts. The exemption notification was also described as requiring strict construction, with the claimant bearing the burden of proving eligibility. en-us Thu, 20 Feb 2020 00:00:00 +0530 Sat, 21 Nov 2020 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392475 Imported educational charts were examined for tariff classification under Customs Tariff headings 4905, 4911 and 4901. The text explains that Heading 4905 is confined to maps and similar printed matter representing natural or artificial features, while single-sheet educational charts for elementary learning fit more appropriately under Heading 4911 as other printed matter. It further states that Heading 4901 applies to printed books consisting essentially of textual material, which did not describe these picture-based charts. The exemption notification was also described as requiring strict construction, with the claimant bearing the burden of proving eligibility. Case-Laws Customs Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392475