https://www.taxtmi.com/caselaws?id=802519 Tariff classification depends on the goods' condition and identity at importation. The imported composite polyurethane sheets required cutting, sewing, airbag stitching and other operations to produce a distinct seat-covering sub-assembly. They were classified as other plastic articles under tariff item 3926 9099, rather than as fittings or seat parts, and qualified for preferential duty treatment. Intended use, specified dimensions and unit quantity codes were not determinative. Rule 2 requires an unfinished article to have the essential character of the finished article. Rule 3's preference for a specific entry applies only when the competing descriptions are prima facie applicable. en-us Fri, 23 Oct 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802519 Tariff classification depends on the goods' condition and identity at importation. The imported composite polyurethane sheets required cutting, sewing, airbag stitching and other operations to produce a distinct seat-covering sub-assembly. They were classified as other plastic articles under tariff item 3926 9099, rather than as fittings or seat parts, and qualified for preferential duty treatment. Intended use, specified dimensions and unit quantity codes were not determinative. Rule 2 requires an unfinished article to have the essential character of the finished article. Rule 3's preference for a specific entry applies only when the competing descriptions are prima facie applicable. Case-Laws Customs Fri, 23 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802519