Altieri v. United States

NewmaN, Judge:

In these three consolidated cases, plaintiffs have protested the tariff classification by the collector of customs (now district director) of certain galvanized continuous weld lightweight pipe imported at San Juan, Puerto Rico. The merchandise was assessed with duty at the rate of 12y2 per centum ad valorem under the provision in paragraph 328 of the Tariff Act of 1930, as modified by T.D. 54108, for “[r]igid iron or steel tubes or pipes prepared and lined or coated in any manner suitable for use as conduits for electrical conductors.”

Plaintiffs claim that the merchandise is…