KMW Johnson, Inc. v. United States

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Sweden and described on the customs invoice as “remaining parts for dryer section” of a papermaking machine.

The merchandise entered at the port of Chicago in 1977, and was classified by the Customs Service as “[industrial machinery ... for the treatment of materials by a process involving a change of temperature, ... and parts thereof,” under item 661.70 of the Tariff Schedules of the United States (TSUS), with duty at the rate of 6 per…