J. C. De Jong & Co. v. United States

Newman, Judge:

This case involves the proper tariff classification of merchandise comprised of an outer brass tube into which a steel tube has been permanently inserted. The imported items are con-cededly in chief value of steel, and were assessed with duty at the rate of 19 per centum ad valorem under the provision in item 657.20 of the Tariff Schedules of the United States (TSUS) for “other” articles of iron or steel, not coated or plated with precious metals.

Plaintiff claims that the merchandise is properly dutiable at the rate of 10.5 per centum ad valorem under the provision in item…