Altieri v. United States

LaNdis, Judge:

This case involves articles of copper, in the shape and form of tubes, exported from Mexico, and entered at San Juan, Puerto Rico, on July 16,1965.

Customs classified the articles as seamless copper tubes and assessed duty at 5.2 cents per pound under TSUS (Tariff Schedules of the United States) item 618.02.

Plaintiff claims that although the articles are, indeed, seamless copper tubes they are, in the sense of the tariff schedules properly classifiable as parts of machinery for use in the manufacture of sugar, free of duty under TSUS item 666.20. Defendant, inter alia, contends…