E. R. Hawthorne & Co. v. United States

Boe, Judge:

The merchandise involved in the above-entitled action, described on the invoices as “round tapered black steel tubes,” was classified as “Illuminating articles and parts thereof’ under item 653.39, TSUS, which provides:

Schedule 6, Part 3, Subpart F

Illuminating articles and parts thereof, of base metal:

Other:

Other:

Item 653.39 Other. 17.6% ad valorem

Plaintiff challenges the liquidated classification and asserts four alternative classifications for the subject merchandise:

Schedule 6, Part 2, Subpart B

Pipes and tubes and blanks therefor, all the foregoing of iron (except cast iron) or…