Hancock Gross, Inc. v. United States

Landis, Judge:

This case involves tariff classification, under the-Tariff Schedules of the United States (TSUS), of merchandise described in the record as faucet washers and imported from Japan in-1968.

Customs classified the washers under TSUS item 774.60 as articles,, not specially provided for, of rubber or plastics, dutiable át 15 per centum ad valorem. Plaintiff challenges the customs classification in. *73an allegation that the washers are more properly classifiable under TSUS item 773.25 as gaskets, of rubber or plastics, dutiable at only 9 per centum ad valorem. Defendant denies that the…