Eastalco Aluminum Co. v. United States

Opinion and Order

Restani, Judge:

The issue in this case is the proper classification for tariff purposes of certain carbon block, exported from France and entered at the port of Baltimore, Maryland, in 1981. The United States Customs Service (Customs) classified the merchandise as "[ejlectrodes in part of carbon or graphite, for electric furnace or electrolytic purposes” under item 517.61 of the Tariff Schedules of the United States (TSUS). Plaintiff, Eastalco Aluminum Company, claims the merchandise should be classified as refractory brick under item 531.27, TSUS. The government…