Crabtree Vickers, Inc. v. United States

Landis, Judge:

This action is brought to contest the classification of merchandise imported from England consisting of aluminum plates coated with a photosensitive plastic. Customs officials classified the plates as parts of printing machinery dutiable at 6 per centum ad valorem under item 668.50 of the Tariff Schedules of the United States (TSUS).1

Plaintiff claims that the plates are properly dutiable at only 5 per centum ad valorem under TSUS item 668.38, which provides as follows:

668. 38 Steel plates, stereotype plates, electrotype plates," half-tone plates, photo-gravure plates,…