Atlas Copco North America, Inc. v. United States

Memorandum Opinion

Watson, Senior Judge:

This is a dispute concerning the tariff classification of imported merchandise that is described on the invoices as *1164“Swellex bolts,” and further described in technical literature as “Swel-lex rock bolts. ” The merchandise was manufactured by Atlas Copco, AB, Stockholm, Sweden, and imported by Atlas Copco North America, Inc., of Utica, New York. The Customs Service classified the merchandise under Item 657.25, TSUS, a general or “basket” provision for articles of iron or steel.

The plaintiff claims that the merchandise should be classified as bolts under…