John H. Faunce, Inc. Masonite v. United States

Newman, Judge:

This action concerns the proper tariff classification for a “Mótala” hardboard press speed-up hydraulic system exported from Sweden and entered at the port of Philadelphia in December 1968.

The speed-up system was assessed with duty by the district director at the rate of 9 per centum ad valorem pursuant to item 678.50, TSUS, as modified by T.D. 68-9, which provides for “Machines not specially provided for, and parts thereof”. Defendant now claims, for the first time in its post-trial brief, that the merchandise is classifiable under item 661.70, TSUS, as modifiedj as part of ap…