International Selling Corp. v. United States

LaNdis, Judge:

Plaintiff has filed protests in these four cases, consolidated for trial, involving merchandise imported from France into the port of New York. The merchandise was described in the official entry papers as activated alumina and was shipped in the form of tiny balls ranging in diameter from 2 to 5 millimeters. The parties agree that the activated alumina was imported for sale and use as a des-sicant or drying agent for liquids and gases.

Customs officials at New York classified the alumina in TSUS schedule 5, part 1, subpart K as a mineral substance or an article of mineral…