PPG Industries, Inc. v. United States

Boe, Judge:

In the above-entitled consolidated action the plaintiff contests the refusal of the Customs Service to reliquidate the merchandise in issue consisting of bipolar diaphragm electrolyzers and miscellaneous parts therefor used in the production of chlorine. The subject merchandise was entered during a period from 1969 to 1973 at the ports of Houston and Corpus Christi, Texas; New Orleans, Louisiana, and Philadelphia, Pennsylvania.

At the time of entry the various imported articles were claimed by plaintiff and its agents to be classified under items of the tariff schedules bearing a…