https://www.taxtmi.com/caselaws?id=41867 Classification of Hypalon-40 under the Customs Tariff Act depended on its chemical character and tariff affinity. Customs laboratory testing treated it as a saturated synthetic organic polymer and did not conclusively establish it as synthetic rubber or synthetic resin, while IIT material showed that it could be vulcanised with sulphur, converted into an elastic non-thermoplastic substance, and exhibited properties closely matching synthetic rubber. Because direct testing did not settle the exact heading, the rule of classification by resemblance was applied. On that basis, Hypalon-40 was found more akin to synthetic rubber than synthetic resin and was classified under Item No. 40.01/04, not Chapter 39. en-us Fri, 16 Jan 1987 00:00:00 +0530 Mon, 07 Jun 2010 16:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41867 Classification of Hypalon-40 under the Customs Tariff Act depended on its chemical character and tariff affinity. Customs laboratory testing treated it as a saturated synthetic organic polymer and did not conclusively establish it as synthetic rubber or synthetic resin, while IIT material showed that it could be vulcanised with sulphur, converted into an elastic non-thermoplastic substance, and exhibited properties closely matching synthetic rubber. Because direct testing did not settle the exact heading, the rule of classification by resemblance was applied. On that basis, Hypalon-40 was found more akin to synthetic rubber than synthetic resin and was classified under Item No. 40.01/04, not Chapter 39. Case-Laws Customs Fri, 16 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41867