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

Newman, Judge:

This case concerns the proper rate of duty on certain coils of cold-rolled coated steel imported from Canada and entered in 1967 at the port of Detroit. The merchandise was classified by the Government as “Other” articles of iron or steel, not coated or plated with precious metal, under item 657.20 of the Tariff Schedules of the United States (TSUS); and accordingly the merchandise was assessed with duty at the rate of 19 per centum ad valorem.

Plaintiff claims that the importation is enamel coated sheet steel coils and is properly dutiable at the rate of 0.1 cent per pound plus…