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INTERNATIONAL SPRING MFG. CO. v. U. S.

C.D. 4862; Court No. 74-9-02617.

496 F.Supp. 279 (1980)

INTERNATIONAL SPRING MFG. CO., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

July 2, 1980.

Attorney(s) appearing for the Case

Doherty & Melahn, Boston, Mass. (William E. Melahn, Boston, Mass., at the trial; Walter E. Doherty, Jr. and Peter T. Middleton, Boston, Mass., on briefs), for plaintiff.

Alice Daniel, Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, Field Office for Customs Litigation, New York City (Robert H. White, New York City, at the trial and on brief), for defendant.

MALETZ, Judge:

The problem in this case is to determine the proper tariff classification of leaf springs of base metal which were imported from Canada in 1973 and 1974. Customs classified the articles under item 652.88 of the Tariff Schedules of the United States (TSUS) which provides for other springs and leaves for springs, of base metal, and assessed duty at the rate of 9.5 percent ad valorem. Plaintiff claims the articles are properly classifiable under item 652...

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