https://www.taxtmi.com/caselaws?id=43599 Classification of an imported criss-cross winding automatic machine turned on the description of the goods and the scope of the tariff entry, not on the importer's actual end-use. Because Tariff Heading 8445.40 was treated as descriptive and not end-use based, the machine did not lose its character as textile winding machinery merely because it could wind polypropylene tapes. The specific textile heading prevailed over the residuary heading, which applies only when no specific classification fits. The machine was therefore classifiable under Tariff Heading 8445.40 and not under Tariff Heading 8479.89; the customs classification was held unsustainable. en-us Mon, 03 May 1993 00:00:00 +0530 Sat, 19 Jun 2010 10:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43599 Classification of an imported criss-cross winding automatic machine turned on the description of the goods and the scope of the tariff entry, not on the importer's actual end-use. Because Tariff Heading 8445.40 was treated as descriptive and not end-use based, the machine did not lose its character as textile winding machinery merely because it could wind polypropylene tapes. The specific textile heading prevailed over the residuary heading, which applies only when no specific classification fits. The machine was therefore classifiable under Tariff Heading 8445.40 and not under Tariff Heading 8479.89; the customs classification was held unsustainable. Case-Laws Customs Mon, 03 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43599