VELAN STEAM SPEC. v. UNITED STATES

C.D. 3700; Protest No. 65/13057-3576.

295 F.Supp. 1094 (1969)

VELAN STEAM SPEC. and Velan Valve Corp. v. UNITED STATES.

United States Customs Court, Second Division.

February 12, 1969.


Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz and James S. O'Kelly, New York City, of counsel), for plaintiffs.

William D. Ruckelshaus, Asst. Atty. Gen. (Arthur H. Steinberg and Owen J. Rader, New York City, trial attorneys), for defendant.

Before RAO, Chief Judge, and FORD, Judge.


FORD, Judge:

This case is directed against the classification of certain incomplete hand operated valves or check valves under the provisions of item 680.22 of TSUS and the consequent assessment of duty at 22.5 per centum ad valorem. Plaintiffs herein contend said merchandise constitutes parts of hand operated valves or check valves and as such are properly subject to classification under the provisions of item 680.27 of the TSUS which prescribes the rate of duty...

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