2002 October No.20


Which ONE of the following choices is correctly classified under two different HTS subheadings?

A) A drawing, executed entirely by hand, imported in an ordinary wooden frame.

B) A school satchel imported with a book.

C) A trumpet, imported in a specially shaped and fitted leather musical instrument case of a kind normally sold therewith.

D) Numismatic (collector’s) coins imported in a carry case that is specially shaped and fitted to display the coins, and of a kind normally sold therewith.

E) A set of metric wrenches imported in a specially shaped and fitted metal case.

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The Answer is: B

Citation: GRI 1; 5(a)

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