E. Dillingham, Inc. v. United States

Ford, Judge:

Plaintiff pursuant to rule 8.2 of the rules of this court has moved for summary judgment which involves the proper classification of certain defective merchandise described on the invoices as “nylon 66 tow,” types 2072, 2472, 3002-5 and 3472, which was classified under item 309.30, Tariff Schedules of the United States, as modified by Presidential Proclamation 3822,1 and assessed with duty at the rate of 13.5 cents per pound. Plaintiff contends the merchandise is properly subject to duty at the rate of 12 per centum ad valorem under item 309.75, Tariff Schedules of the United…