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    <title>2005 (11) TMI 93 - AUTHORITY FOR ADVANCE RULINGS</title>
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    <description>The Authority for Advance Rulings ruled in favor of classifying the &quot;Rheostat&quot; under tariff item 8533 39 20 of the Customs Tariff Act, 1975. The decision was based on the analysis of the description of the goods and the relevant tariff items under Heading 8533. The Rheostat, with a power rating of 2 kilowatts, was determined to fall under the specified tariff item, in accordance with the General Rules of Interpretation. The ruling was made on November 10, 2005.</description>
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