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SANDVIK STEEL, INC. v. UNITED STATES

C.D. 4161; Protest No. 68/15586-5469-68.

321 F.Supp. 1031 (1971)

SANDVIK STEEL, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Customs Court, Second Division.

January 12, 1971.

Attorney(s) appearing for the Case

Rode & Qualey, New York City (John S. Rode, New York City, of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen., Frederick Ikenson, Trial Attorney, New York City, for defendant.

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

NEWMAN, Judge:

This protest concerns the proper rate of duty on certain merchandise described on the invoices as "Shoe Die Knife Steel" and "Dieflex Cutting Rule." The merchandise was imported from Sweden in 1967, and was assessed with duty at the rate of 19 per centum ad valorem under the provision in item 657.20 of the Tariff Schedules of the United States (TSUS) for "Other" articles of iron or steel, not coated or plated with precious metal.

Plaintiff claims...

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