Reclassification of nuclease free water under tariff item 28539010 allowed, applying Rule 1 and rejecting prior misclassification

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....AAR held the application maintainable and re-determined the tariff classification of imported "Nuclease Free Water." Applying Rule 1 of the General Rules for the Interpretation of the Import Tariff, it found the product to be pure, quality-tested water of a purity similar to distilled water, squarely covered under tariff item 28539010 of the Customs Tariff Act, 1975. The earlier treatment as certified reference material was held to be a misclassification based on erroneous interpretation. Relying on established jurisprudence that there is no estoppel in tax classification, AAR permitted reclassification and accepted the applicant's request for change in tariff heading.....