C. J. Tower & Sons of Buffalo, Inc. v. United States

Maletz, Judge:

This case — which comes before the court on cross-motions for judgment on the pleadings pursuant to rule 4.9 1— involves the dutiable status of imported merchandise that was described on the invoice as composite powder. The import was classified by the government under item 657.50 of the tariff schedules, as modified by T.D. 68-9, as “[ajrticles of nickel, not coated or plated with precious metal” and assessed with duty at the rate of 16 percent ad valorem.

Plaintiff’s claim is that the importation is more specifically provided for under item 620.82, as modified by T.D. 68-9, as…