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This document details the appeal case of Shamrock Building Materials, Inc. against the United States regarding the classification of imported steel tubing under the Harmonized Tariff Schedule. Shamrock contested Customs\' classification of the conduit under heading 7306 instead of heading 8547, asserting it should be classified as electrical conduit due to its internal insulating coating. The court upheld Customs\' classification after ruling that the insulation provided by the coating was...
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