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Supreme Court Rules: Motor Vehicle Hinges and Handles Classified by Commercial Identity, Not Function, Under Heading 8302.00 vs. 8708.00.

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Full Text of the Document

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....Classification of motor vehicles hinges and handles - classifiable under Chapter Heading 8302.00 or Chapter Heading 8708.00 - To determine the applicability of the item under particular head, the test of commercial identity of the goods would be the relevant test and not the functional test - SC....

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