Velan Steam Spec. And Velan Valve Corp. v. The United States

ALMOND, Judge.

This is an appeal from the decision and judgment of the United States Customs Court, Second Division,1 overruling a protest against the collector’s classification of certain imported merchandise. While the protest covered several entries, appellants at trial below abandoned all entries except the entry here on appeal.2

The involved merchandise was classified under item 680.22 of the Tariff Schedules of the United States (TSUS) covering hand-operated and cheek valves used to control the flow of liquids, gases, or solids, other than copper, and assessed with duty at the rate of…