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Customs - Highlights / Catch Notes

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Classification of goods - HDPE woven fabric - to be classified ...

Case Laws     Customs

October 13, 2022

Classification of goods - HDPE woven fabric - to be classified under Tariff Heading 3926 or 3923? - since the fabric is in roll form, even though it can be used to make bags or sacks, following the settled principle of law, the classification of the article should be based on the form it is presented in, and therefore, cannot be classified under Heading 3923 10. - AAR

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