https://www.taxtmi.com/caselaws?id=783612 The dominant issue was whether ornamental bird feathers that were washed, steam-dried, and dyed were classifiable under CTI 0505 10 90 (raw feathers) or CTI 6701 00 90 (prepared feathers). Applying GRI 1, the authority relied on the terms of the headings, relevant Section/Chapter Notes, and persuasive HSN Explanatory Notes, which state that processing beyond simple cleaning, disinfection, or preservation-expressly including dyeing-removes goods from Heading 0505 and places them under Heading 6701. Given the feathers' working and their intended use as embellishment rather than stuffing material, they were held to be prepared ornamental feathers and classified under CTI 6701 00 90. en-us Mon, 15 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 10:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783612 The dominant issue was whether ornamental bird feathers that were washed, steam-dried, and dyed were classifiable under CTI 0505 10 90 (raw feathers) or CTI 6701 00 90 (prepared feathers). Applying GRI 1, the authority relied on the terms of the headings, relevant Section/Chapter Notes, and persuasive HSN Explanatory Notes, which state that processing beyond simple cleaning, disinfection, or preservation-expressly including dyeing-removes goods from Heading 0505 and places them under Heading 6701. Given the feathers' working and their intended use as embellishment rather than stuffing material, they were held to be prepared ornamental feathers and classified under CTI 6701 00 90. Case-Laws Customs Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783612