Sandvik Steel, Inc. v. United States

NewmaN, Judge:

This protest concerns the proper rate of duty on certain merchandise described on the invoices as “Shoe Die Knife Steel” and “Dieflex Cutting Kule.” The merchandise was imported from Sweden in 1967, and was assessed with duty at the rate of 19 per centum ad valorem under the provision in item 657.20 of the Tariff Schedules of the United States (TSUS) for “Other” articles of iron or steel, not coated or plated with precious metal.

Plaintiff claims that the cutting rules are properly dutiable at the rate of 10 per centum ad valorem under item 649.67, TSUS, as “Other” knives and…