Dant & Russell Inc. v. United States

Fokd, Judge:

This action presents for determination the proper classification, for customs duty purposes, of certain hardwood flooring. The entries covering the importations involved were originally liquidated as presently claimed. The oak flooring was liquidated under item 202.56, TSUS, while the birch and maple flooring were liquidated under item 202.58, TSUS. Customs voluntarily reliqui-dated the entries within the time prescribed by 19 U.S.C. § 1501 under item 202.60 as other wood flooring.

The imported merchandise, known as “Miyata-Plank” is hardwood manufactured to accurate dimensions,…