Sandvik Steel, Inc. v. United States

Newman, Judge:

This action, covering 28 consolidated protests concerns the proper dutiable classification of merchandise invoiced as “band steel”, imported from Sweden and entered at the port of New York.

The merchandise was assessed with duty at the rates of 19 or 17 per centum ad valorem, depending upon the date of entry, pursuant to item 657.20 of the Tariff Schedules of the United States, or under item 657.20 as modified by T.D. 68-9, providing for articles of iron or steel which are not more specifically provided for elsewhere in the tariff schedules.

Plaintiff claims that the merchandise…