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of <h1>Tribunal Rules on Customs Dispute: Emphasizes Textual Interpretation and Objective Characteristics in HS Code Classification.</h1> The article examines a Tribunal decision in a customs classification dispute involving an importer and customs authorities over the appropriate Harmonized System (HS) Code for a product. The importer sought a lower duty classification, while customs argued for a higher one. The Tribunal's decision focused on the literal text of the HS Code, the product's objective characteristics, and applicable international interpretation rules. The ruling underscores the importance of textual interpretation and objective features in classification, setting a precedent for future disputes and offering guidance for businesses and legal professionals in international trade.
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