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BURN STRAUSS, INC. v. UNITED STATES

C.D. 3845; Protest No. 65/24882-79383.

305 F.Supp. 14 (1969)

BURN STRAUSS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

June 9, 1969.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (S. Richard Shostak, Los Angeles, Cal., of counsel) for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Steven R. Sosnov and Velta A. Melnbrencis, New York City, trial attorneys), for defendant.

Before RAO, Chief Judge, FORD, and NEWMAN, Judges.

NEWMAN, Judge:

This case presents for our determination the proper tariff classification of certain steel articles described on the invoice as "Black Steel in Coils (Hemmed, Painted and Corrugated) 15" coil." The merchandise was assessed with duty at the rate of 19 per centum ad valorem under item 657.20 of the Tariff Schedules of the United States (TSUS) as "other" articles of iron or steel, not coated or plated with precious metal.

Plaintiff's primary contention...

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