United States v. Philipp Overseas, Inc.

Rich, Judge.

This appeal is from the judgment of the United States Customs Court (now the United States Court of International Trade) in Philipp Overseas, Inc. v. United States, 84 Cust. Ct. 200, C.D. 4859, 496 F. Supp. 273 (1980), sustaining appellee’s complaint and holding that hot rolled stainless steel angles, which were annealed and pickled during the manufacturing process, are properly classified under Item *44609.82 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, as hot rolled alloy steel angles, not drilled, not punched, and not otherwise advanced. The…