F. W. Myers & Co., Inc. v. The United States

BALDWIN, Judge.

This is an appeal from the decision and judgment of the United States Cus toms Court, Third Division 1 overruling appellant’s protests against the classification and assessment of duty of merchandise, destined for ultimate use as a railroad tank car, at the rate of 18 percent ad valorem under item 690.15, Tariff Schedules of the United States (TSUS). Appellant claims that the merchandise is properly dutiable at the rate of 10 percent ad valorem under item 640.10 TSUS.

The relevant TSUS provisions are, in material part, as follows:

Schedule 6, Part 6, Subpart A:

Item 690.15…