https://www.taxtmi.com/caselaws?id=52852 Tariff classification of imported goods turned on their description and physical characteristics rather than the importer's claimed identity. The invoice and packing list described the goods as netting fabric, and the record noted the absence of threads running along the length of the fabric and the absence of loops interlocking as in knitted fabric. The tribunal rejected the IIT and NITRA opinions because the samples were sent by the appellants without departmental knowledge, and the appellants did not substantiate that the goods possessed knitted-fabric characteristics. The goods were therefore classified as net fabric under Heading 58.04, not knitted fabric under Heading 60.02. en-us Wed, 28 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52852 Tariff classification of imported goods turned on their description and physical characteristics rather than the importer's claimed identity. The invoice and packing list described the goods as netting fabric, and the record noted the absence of threads running along the length of the fabric and the absence of loops interlocking as in knitted fabric. The tribunal rejected the IIT and NITRA opinions because the samples were sent by the appellants without departmental knowledge, and the appellants did not substantiate that the goods possessed knitted-fabric characteristics. The goods were therefore classified as net fabric under Heading 58.04, not knitted fabric under Heading 60.02. Case-Laws Customs Wed, 28 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52852