https://www.taxtmi.com/caselaws?id=435952 Classification under the Customs Tariff Act depends on the wording of the headings read with the relevant Section and Chapter Notes. Rule 1 gives primacy to the heading text and notes, and Rule 3(a) requires the most specific description to prevail over a general one. LCD panels expressly covered by tariff item 9013.8010 as liquid crystal devices could not be displaced by broader parts-and-accessories headings 8529 or 8522. Chapter 85 Note 1(m) excluded articles of Chapter 90, and Note 2(b) applied only where no specific heading already covered the goods. The principal-use argument could not override that tariff structure. en-us Wed, 29 Mar 2023 00:00:00 +0530 Thu, 28 Sep 2023 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435952 Classification under the Customs Tariff Act depends on the wording of the headings read with the relevant Section and Chapter Notes. Rule 1 gives primacy to the heading text and notes, and Rule 3(a) requires the most specific description to prevail over a general one. LCD panels expressly covered by tariff item 9013.8010 as liquid crystal devices could not be displaced by broader parts-and-accessories headings 8529 or 8522. Chapter 85 Note 1(m) excluded articles of Chapter 90, and Note 2(b) applied only where no specific heading already covered the goods. The principal-use argument could not override that tariff structure. Case-Laws Customs Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435952