https://www.taxtmi.com/caselaws?id=441644 Imported lawn mowers were held classifiable under Heading 8433 because that heading specifically covers grass or hay mowers and the Explanatory Notes include lawn mowers. Heading 8467, which is directed to tools for working in the hand, was treated as the more general entry and its exclusionary notes refer to electric lawn mowers. Applying the principle that a specific tariff description prevails over a broader competing heading, the importer's classification under Heading 8433 was upheld and the contrary assessment was set aside. en-us Thu, 10 Aug 2023 00:00:00 +0530 Fri, 02 Feb 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441644 Imported lawn mowers were held classifiable under Heading 8433 because that heading specifically covers grass or hay mowers and the Explanatory Notes include lawn mowers. Heading 8467, which is directed to tools for working in the hand, was treated as the more general entry and its exclusionary notes refer to electric lawn mowers. Applying the principle that a specific tariff description prevails over a broader competing heading, the importer's classification under Heading 8433 was upheld and the contrary assessment was set aside. Case-Laws Customs Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441644