W. R. Filbin & Co. v. United States

Maletz, Judge:

These 68 consolidated actions involve the proper tariff classification of certain enamel coated coils of cold rolled and galvanized steel that were imported from Canada and entered at the port of Detroit. The imports were classified by the government under item 657.20 of the tariff schedules as “Other” articles of iron or steel, not coated or plated with precious metal, and assessed duty at the rate of 19 % ad valorem.

Plaintiffs claim that this assessment was erroneous and that the importations are properly classifiable as steel sheets, with the cold rolled steel coils dutiable…