V.G. Nahrgang Co., F/a Anthony Paglialungo v. The United States

This is an appeal from a judgment of the United States Court of International Trade (No. 81-4-00410) entered August 8, 1983. Appellant’s motion for rehearing was denied on October 26, 1983. The trial court sustained United States Customs Service’s classification of the articles under item 355.25 of the Tariff Schedules of the United States (“TSUS”). We affirm.

Background

Nahrgang imported certain rolls of waterproofing material from Italy which were described in the invoices submitted to the Customs Service as “Paralon NT4” and “Paralon 77.” The imported goods, which are used for roofing and…