1) Tariff code declarations had followed the classification ruling issued by US Customs ;
2) Classification technique is complicated which requires deep engineering knowledge of the product, and depends on interpretation of relevant rules and regulations. Therefore, determining the appropriate tariff code of the product could be different from others.
3) The company sought a ruling from the CTB which has decided that the article should appropriately be classifiable under HS8528.71.11 and the company has decided not to appeal the decision.