Mitsui & Co. v. United States

Fokd, Judge:

Plaintiff by timely protest brings before this court for determination the proper classification of certain copper wire imported in continuous lengths which was invoiced as “Single Polyurethane Copper Magnet Wire.” The merchandise was assessed with duty at the rate of 17 per centum ad valorem under item 688.04 of the Tariff Schedules of the United States, as amended by the Technical Amendments Act of 1965,100 Treas. Dec. 661, T.D. 56511.

It is contended by plaintiff that such wire should have been assessed with duty at 15 per centum ad valorem under the provisions of item 642.97.…