The authority examined whether decorative plastic wall panels are builders’ ware or plastic sheets. It held that panels ...
Borrowing from novelist James Hilton, who coined the word “Shangri-La to describe a Tibetan utopia in a 1933 novel, Franklin ...
The dispute concerned whether interior wall panels were builders ware or plastic sheets. The authority ruled they remain classifiable under heading 3921, confirming decorative panels do not become ...