https://www.taxtmi.com/caselaws?id=43841 Imported components and accessories used solely for a volumetric displacement flow meter were held to follow the same tariff classification as the finished product. The specific heading for flow meters under Heading 90.24 prevailed over the more general heading for supply or production meters under Heading 90.26, because tariff classification must first be determined by the most specific description. Rule 3(c) applies only after the specific-description and essential-character tests fail under Rules 3(a) and 3(b). On that basis, the competing general entry could not displace the specific entry, and the goods were correctly classified under Heading 90.24. en-us Thu, 29 Sep 1994 00:00:00 +0530 Tue, 30 Jun 2026 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43841 Imported components and accessories used solely for a volumetric displacement flow meter were held to follow the same tariff classification as the finished product. The specific heading for flow meters under Heading 90.24 prevailed over the more general heading for supply or production meters under Heading 90.26, because tariff classification must first be determined by the most specific description. Rule 3(c) applies only after the specific-description and essential-character tests fail under Rules 3(a) and 3(b). On that basis, the competing general entry could not displace the specific entry, and the goods were correctly classified under Heading 90.24. Case-Laws Customs Thu, 29 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43841