https://www.taxtmi.com/caselaws?id=752578 Copolymer impact modifiers are to be classified under the Customs Tariff by applying Chapter Note 4 to Chapter 39, which requires the heading to be chosen by reference to the comonomer unit predominating by weight. On the facts recorded, butadiene predominated over methyl methacrylate, so the goods fell under Heading 3902 and Heading 3906 could not be sustained. The Tribunal also clarified that Chapter Note 4 governs heading selection first, while sub-heading notes operate only after the correct heading is identified; sub-heading notes cannot be used to shift a copolymer from one heading to another. The impugned order was set aside and classification under Heading 3902 was maintained. en-us Mon, 06 May 2024 00:00:00 +0530 Tue, 14 May 2024 06:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752578 Copolymer impact modifiers are to be classified under the Customs Tariff by applying Chapter Note 4 to Chapter 39, which requires the heading to be chosen by reference to the comonomer unit predominating by weight. On the facts recorded, butadiene predominated over methyl methacrylate, so the goods fell under Heading 3902 and Heading 3906 could not be sustained. The Tribunal also clarified that Chapter Note 4 governs heading selection first, while sub-heading notes operate only after the correct heading is identified; sub-heading notes cannot be used to shift a copolymer from one heading to another. The impugned order was set aside and classification under Heading 3902 was maintained. Case-Laws Customs Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752578