https://www.taxtmi.com/caselaws?id=785345 Classification dispute concerns whether imported drawing boards are toys or writing/drawing slates. Applying General Rules for the Interpretation and Harmonized System explanatory notes, the goods are designed for erasable writing/drawing and fall within the scope of heading 9610 as boards or slates; illustrative examples of "educational toys" in HSN do not encompass these products, and subheading for toy parts is inapplicable. Reliance on GIR-4 was inappropriate where GIR-1 and item-level analysis yield classification. Consequent relief: impugned order set aside and goods classed under 9610 0000. en-us Tue, 20 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 18:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785345 Classification dispute concerns whether imported drawing boards are toys or writing/drawing slates. Applying General Rules for the Interpretation and Harmonized System explanatory notes, the goods are designed for erasable writing/drawing and fall within the scope of heading 9610 as boards or slates; illustrative examples of "educational toys" in HSN do not encompass these products, and subheading for toy parts is inapplicable. Reliance on GIR-4 was inappropriate where GIR-1 and item-level analysis yield classification. Consequent relief: impugned order set aside and goods classed under 9610 0000. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785345