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Petitioners' Claim on Match Splints Classification Under Chapter Heading 3605 Rejected; Fully Finished Matches Confirmed.

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....Excisability/marketibility - match splints - The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is 'chemically dipped splints' and not 'fully finished match bundles' is without basis.....

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