Avdel Corp. v. United States

Watson, Judge:

The basic issue in this case is whether the articles in dispute are rivets. The merchandise was classified as other articles of iron or steel under item 657.20 of the Tariff Schedules of the United States, as modified by T.D. 68-9, and assessed with duty at the rate of 13% ad valorem. Plaintiff claims the merchandise is classifiable as iron or steel rivets, not brightened, not lathed, and not machined under item 646.40, as modified by T.D. 68-9, dutiable at the rate of 0.3 cents per pound or as other rivets of base metal under item 646.41, as modified by T.D. 68-9, dutiable at…