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PHILIPP OVERSEAS, INC. v. UNITED STATES

C.D. 4859; Court No. 78-7-01253.

496 F.Supp. 273 (1980)

PHILIPP OVERSEAS, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

May 29, 1980.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (E. Thomas Honey and John J. Galvin, New York City, of counsel), for plaintiff.

Alice Daniel, Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, Field Office for Customs Litigation, and John J. Mahon, New York City, Trial Atty., for defendant.

NEWMAN, Judge:

INTRODUCTION

This action involves the proper tariff classification for certain stainless steel angles imported from Norway and entered at the port of New York in October and November 1977.

The merchandise was assessed with duty at the rate of 8.5 per centum ad valorem under item 609.86 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, plus additional duties on the chromium and molybdenum content under items...

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