United States v. Altieri

Rich, Judge.

This appeal is from the decision and judgment of the United States Customs Court, Third Division, 68 Cust. Ct. 169, C.D. 4355 (1972), sustaining appellee’s protest against the classification of certain copper tubes imported from Mexico to San Juan, Puerto Rico, under TSUS 613.02 as seamless copper tubes. The Customs Court held the merchandise classifiable under TSUS 666.20 as parts of machinery for use in the manufacture of sugar. We reverse.

The statutes involved are :

10. General Interpretative Rules. For the purposes of these schedules—(e) in -the absence of special language or…