Debate Over Proper Classification of Printed Heat Transfers: Should They Fall Under 49011020, 49089000, or 491191000?

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....Classification of manufactured goods - Printed Heat Transfers - whether the ‘Heat Transfers’ manufactured by the appellants merit classification under 49011020 or 49089000 or under 491191000 - the impugned goods are not anywhere similar or closer to the grouping intended under 4911.....