https://www.taxtmi.com/caselaws?id=750896 Specific tariff headings prevailed over residual classifications for the imported goods. Sea Squad swim seats, arm bands, bio-fuse fitness fins and tech paddles were treated as swimming aids used for water-based recreation and were classified under CTH 95062900 as water sports equipment, rather than under CTH 95069990 or CTH 39269099. Swimming goggles, headgear and fabric hats were held to fall under their own specific headings, namely goggles under Chapter 90 and headgear and hats under Chapter 65, and could not be placed in the residual sports entry. The discussion applied the rule that a specific heading overrides a general or residual one. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750896 Specific tariff headings prevailed over residual classifications for the imported goods. Sea Squad swim seats, arm bands, bio-fuse fitness fins and tech paddles were treated as swimming aids used for water-based recreation and were classified under CTH 95062900 as water sports equipment, rather than under CTH 95069990 or CTH 39269099. Swimming goggles, headgear and fabric hats were held to fall under their own specific headings, namely goggles under Chapter 90 and headgear and hats under Chapter 65, and could not be placed in the residual sports entry. The discussion applied the rule that a specific heading overrides a general or residual one. Case-Laws Customs Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750896