Costa International Corp. v. The United States

BALDWIN, Judge.

This appeal is from the decision and judgment of the Customs Court, Second Division, 1 which overruled the importer’s protest against assessment of duty on certain merchandise classified under item 661.70 of the Tariff Schedules of the United States (TSUS) as industrial machinery for the treatment of materials by a process involving a change of temperature. The importer claims that the merchandise is dutiable at a lower rate under item 668.06, TSUS, as parts of machines for making paper.

The imported merchandise consists of parts of what is generally designated in the record and…