Edward W. Daniel Co. v. United States

NewmaN, Judge:

The issue in this case concerns the proper rate of duty on certain articles imported from West Germany in 1967, invoiced as “Plain Eye Bolts” and “Shoulder Eye Bolts”.1 The merchandise was assessed with duty by the district director of customs at the port of Cleveland, Ohio at the rate of 19 per centum ad valorem under the provision in item 657.20 of the Tariff Schedules of the United States (TSUS) for “Other” articles of iron or steel, not coated or plated with precious metal.

Plaintiff claims that the merchandise is properly dutiable at the rate of 10.5 per centum ad valorem…