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KMW JOHNSON, INC. v. U.S.

Court No. 81-10-01421.

728 F.Supp. 754 (1989)

KMW JOHNSON, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

December 28, 1989.

Attorney(s) appearing for the Case

Ross & Hardies, (Joseph S. Kaplan on the briefs, and Michelle F. Forte, of counsel), for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch, New York City, (M. Susan Burnett, Washington, D.C., and Edward N. Maurer, U.S. Customs Service, of counsel), for defendant.

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Sweden and described on the customs invoice as "remaining parts for dryer section" of a papermaking machine.

The merchandise entered at the port of Chicago in 1977, and was classified by the Customs Service as "[i]ndustrial machinery ... for the treatment of materials by a process involving a change of...

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