United States v. Mitsubishi International Corp.

AlmoNd, Judge.

This is an appeal by tbe United States from the decision and judgment of the United States Customs Court1 sustaining appellee’s claim that the importation in issue, described as “NGK Insulators” from Japan, was erroneously assessed with customs duties under item 535.14, Tariff Schedules of the United States (TSUS), which provides for “Other” ceramic electrical insulators and ceramic electrical ware, at a rate of duty at 30 percent ad valorem, and that the merchandise in issue is properly dutiable at 17.5 percent ad valorem under item 685.90, TSUS, providing, inter alia, for…