Gerry Schmitt & Co. v. United States

Watson, Judge:

This case involves “grader blade” steel shapes, imported from Lake Ontario Steel Company, Whitby, Ontario, Canada. The subject merchandise was classified and assessed under item 608.46 of the Tariff Schedules of the United States (TSUS) at 9.5 per centum ad valorem1 and under item 664.05 of the said tariff *195schedules at 9 per centum ad valorem.2 Plaintiff claims the importations are properly classifiable and dutiable at the rate of 0.1 cent per pound under item 609.80, TSUS.3

The importer of record, a licensed customs broker, is contesting through the subject protest the denial of…