V. G. Nahrgang Co. v. United States

Introduction

Bernard Newman, Judge:

Plaintiff contests the classification by Customs (at the port of Detroit, Michigan) of certain rolls of waterproofing material imported from Italy in December 1979, and described on the invoices covered by the entries as “Paraion NT4” and “Paralon 77”. In liquidating the entries, the District Director classified the importations under item 355.25 of the Tariff Schedules of the United States (“TSUS”), and duty was assessed at the rate of 12 cents per pound plus 15 per centum ad valorem. Plaintiff advances the claim that the merchandise is properly dutiable at…