Westinghouse Trading Co. v. United States

Boe, Judge:

The imported merchandise in issue, consisting of translucent alumina tubes, commonly referred to as PCA tubes, was imported from Japan and entered at the port of New York between August 1976 and December 1976. The merchandise was classified under item 536.15, TSUS, providing:

*34 Schedule 5, part 2, subpart E:

Ceramic wares, and articles of such wares, not specially provided for:

536.15 Other_ 20% ad val.

In the trial of the instant proceeding, however, the Government concedes that the subject merchandise was improperly classified under item 536.15, TSUS, and presently claims that the…