S. G. B. Steel Scaffolding & Shoring Co. v. United States

Rao, Judge:

The merchandise in this case consists of shore-frame systems and parts, classified as articles of iron or steel under item 657.20, Tariff Schedules of the United States, as modified, and claimed to be dutiable as jacks or lifting machinery or parts thereof under item 664.10, as modified.1

The pertinent provisions of the tariff schedules, as modified by Presidential Proclamation 8822 (T.D. 68-9), are as follows:

Articles of iron or steel, not coated or plated with precious metal:

Cast-iron articles, not alloyed:

Other articles:

* * * % % % #

657.20 Other_ 11% ad val.

$$$$$$$

664.10…