F. W. Myers & Co. v. United States

Richardson, Judge:

The merchandise in this case, described on the invoices as Atomet 28 Iron Powder, was classified in liquidation *52upon entry at tbe port of Detroit, Michigan, under TSUS item 608.05 at the duty rate of 0.3 cents per pound as other powders other than alloy iron or steel. It is claimed in this' action that the merchandise should be classified under TSUS item 608.02 as modified in T.D. 68-9 at the duty rate of 37 cents or 25 cents per ton, depending upon date of entry, as sponge iron powder.

The competing tariff provisions read:

[Classified]

Other powders:

Other than alloy iron or…