https://www.taxtmi.com/caselaws?id=41149 Rotating hooks complete with bobbin case imported for sewing machines were held classifiable as parts of domestic sewing machines under heading 84.41(2), because tariff classification turned on principal use in the trade and international market sense, not on technical distinctions such as hook type or machine horsepower. Even if principal use was uncertain, the goods were interchangeable parts for domestic sewing machines and therefore fell within Note 2(b) to Section XVI, or alternatively Rule 3(C) of the Tariff. The refund or reassessment claim under section 27 of the Customs Act was not sustainable on that classification. en-us Fri, 24 Aug 1979 00:00:00 +0530 Fri, 21 May 2010 13:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41149 Rotating hooks complete with bobbin case imported for sewing machines were held classifiable as parts of domestic sewing machines under heading 84.41(2), because tariff classification turned on principal use in the trade and international market sense, not on technical distinctions such as hook type or machine horsepower. Even if principal use was uncertain, the goods were interchangeable parts for domestic sewing machines and therefore fell within Note 2(b) to Section XVI, or alternatively Rule 3(C) of the Tariff. The refund or reassessment claim under section 27 of the Customs Act was not sustainable on that classification. Case-Laws Customs Fri, 24 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41149