Nissho-Iwai American Corp. v. The United States

KASHIWA, Circuit Judge.

This is an appeal from a judgment of the United States Court of International Trade.

The imported merchandise consists of steel products described on the commercial invoices as “pipe fittings” or as “pipe fitting pin and box.” It was imported by appellee (“Nissho-Iwai”) from Japan and entered the United States at Houston, Texas, in a series of entries in 1979 and 1980. The merchandise was classified by the appropriate Customs Service official under item 610.80, TSUS, as modified by Proclamation No. 3822, 32 Fed.Reg. 19,002 (1967), as other pipe fittings of iron or steel,…