Kelco Inc. v. United States

Newman, Judge:

The issue in this case is the proper tariff classification of certain chains imported in ten foot lengths. The customs officials classified the merchandise under item 652.35 of the Tariff Schedules of the United States (TSUS), and accordingly the chains were assessed with duty at the rate of 19 per centum ad valorem.

In their protest, plaintiffs interposed two claims in the alternative: 10.5 per centum ad valorem under item 664.10, TSUS; and 10 per centum ad valorem under item 678.50, TSUS. At the trial, plaintiffs orally moved to amend the protest to claim that the merchandise…