https://www.taxtmi.com/caselaws?id=43874 Hypalon-40 was held to be classifiable as synthetic rubber under Chapter 40, not synthetic resin under Chapter 39, because tariff classification depended on trade understanding and predominant functional characteristics. The commercial evidence showed the product was known and sold in trade as synthetic rubber, and the independent laboratory report supported that it could be vulcanized, became an elastic non-thermoplastic substance, and had the extensibility and recovery traits associated with Chapter 40. The departmental report did not establish that the goods were synthetic resin, and exclusion from Chapter 40 alone could not justify classification under Chapter 39 without proof that the latter description was met. en-us Fri, 07 May 1993 00:00:00 +0530 Mon, 21 Jun 2010 16:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43874 Hypalon-40 was held to be classifiable as synthetic rubber under Chapter 40, not synthetic resin under Chapter 39, because tariff classification depended on trade understanding and predominant functional characteristics. The commercial evidence showed the product was known and sold in trade as synthetic rubber, and the independent laboratory report supported that it could be vulcanized, became an elastic non-thermoplastic substance, and had the extensibility and recovery traits associated with Chapter 40. The departmental report did not establish that the goods were synthetic resin, and exclusion from Chapter 40 alone could not justify classification under Chapter 39 without proof that the latter description was met. Case-Laws Customs Fri, 07 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43874