Border Brokerage Co. v. United States

Landis, Judge:

Plaintiff has filed protest contesting the classification of certain merchandise described in the entry invoices as galvanized conductor pipe elbows, liquidated by the collector as entered under TSUS item- 610.80, as iron or steel pipe fittings, not otherwise specified, dutiable at 19 per centum ad valorem. Plaintiff claims that the pipe elbows are not pipe fittings but a form of iron or steel pipe dutiable at 10% per centum ad valorem under TSUS item 610.49. These pipe elbows are connecting bends used with the leaders and gutters one sees on the average home.

The competing…