Hancock Gross, Inc. v. United States

Newman, Judge:

This action contests the customs classification by the district director at the port of Philadelphia of certain merchandise imported from Japan in 1970 and 1971. The items involved comprise various metal fittings for rubber or plastic hoses (plain couplings, clinching couplings, snap-on couplings, menders and adjustable clamps), and the base or holder for a sink strainer (sink strainer bases).

The hose couplings and menders were assessed with duty at the rate of 13 or 11 per eentum ad valorem (depending upon the date of entry) under the provision in item 657.80, TSUS, as modified…