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LAURENCE MYERS SCAFFOLDING CO. v. UNITED STATES

C. D. 2809; Protest 65/20027-109713.

259 F.Supp. 874 (1966)

LAURENCE MYERS SCAFFOLDING CO., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

October 31, 1966.

Attorney(s) appearing for the Case

Cooley, Crowley, Gaither, Godward, Castro & Huddleson, San Francisco, Cal. (Thomas A. H. Hartwell, San Francisco, Cal., of counsel), for plaintiff.

J. William Doolittle, Acting Asst. Atty. Gen. (Morris Braverman, trial attorney, New York City), for defendant.

Glad & Tuttle, San Francisco, Cal. (Edward N. Glad and Robert Glenn White, San Francisco, Cal., of counsel), as amici curiae.

Before RAO and FORD, Judges.

RAO, Chief Judge:

Two importations described on the entry papers as consisting of structural steel units were classified for customs duty purposes by the then "collector of customs" at the port of San Francisco within the purview of item 657.20 of the Tariff Schedules of the United States as articles of iron or steel, which are not more specifically provided for elsewhere in the tariff schedules, for which duty at the rate of 19 per centum ad valorem is provided....

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