Overton & Co. v. United States

Newman, Judge:

The issue in this case concerns the proper tariff classification for certain imported steel products described on the commercial invoice included in the official entry documents as ‘ Hot Rolled Sectional Steel, alloyed, not annealed, our brand ‘65 EN 2 G’, acc. to AISI 8665, Profile D-84555, in bars of 89K" with shorts max. 5%, Tol. our no. 567, ends sawn”. The subject merchandise was exported from West Germany and entered at the Port of New York in 1975. Plaintiff, a customhouse broker, entered the merchandise for the account of Wetherell Bros. Co., the ultimate consignee.

In…