Hancock Gross, Inc. v. United States

Newman, Judge:

This case concerns the proper tariff classification for certain plumbing supplies imported from Japan and sold under the name of “Drain or Fill.”

The merchandise was assessed with duty at the rate of 17 per centum ad valorem under item 654.20 of the Tariff Schedules of the United States (TSUS), and is claimed by plaintiff to be properly dutiable at the rate of 10 per centum ad valorem under item 660.94, TSUS, as amended by the Tariff Schedules Technical Amendments Act of 1965, Public Law 89-241, 78 Stat. 933, T.D. 56511.1

Statutes Involved

Tariff Schedules of the United States

Classi…