A. J. Arango, Inc. v. United States

Maletz, Judge:

At issue is the proper classification of articles known as torsionally flexible couplings and rubber parts which were manufactured in West Germany and entered at the port of Tampa, Florida in December 1975.

The importations were classified under item 680.50 of the Tariff Schedules of the United States as shaft couplings and parts thereof and assessed duty at the rate of 9.5 percent ad valorem. Plaintiff contends that the importations constitute more than shaft couplings, thus precluding classification under item 680.50. Instead, plaintiff claims that the importations are properly…