Travenol Laboratories, Inc. v. United States

Maletz, Judge;

This case which comes before the court on cross-motions for summary judgment involves the proper tariff classification of “solution administration sets” that were imported from Ireland and entered at the port of Charleston, S.C., between June and December 1976.

Upon entry, the merchandise was classified by Customs under item 709.27 of the 'Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, which covers medical, dental, surgical, and veterinary instruments and apparatus and parts thereof, other, and assessed duty at the rate of 18 percent ad valorem. Plaintiff…