Commercial Shearing & Stamping Co. v. United States

Lane, Judge.

This appeal is by an American Manufacturer, plaintiff below, and is from the decision and judgment of the United States Customs Court, Third Division, 65 Cust. Ct. 91, C.D. 4060, 317 F. Supp. 750 *204(1970), bolding that imported steel plates, pressed to a hemispherical shape, were properly classified by the collector as included in “angles, shapes, and sections,” under item 609.80 of the Tariff Schedules of the United States (TSUS). Appellant claims that the hemispherical items should be classified as other articles of metal which are not more specifically provided for elsewhere in…