Velan Steam Spec. & Velan Valve Corp. v. United States

Fokd, Judge:

This case is directed against the classification of certain incomplete hand operated valves or check valves under the provisions of item 680.22 of the Tariff Schedules of the United States and the consequent assessment of duty at 22.5 per centum ad valorem. Plaintiffs herein contend said merchandise constitutes parts of hand operated valves or check valves and as such are properly subject to classification under the provisions of item 680.27 of the TSUS which prescribes the rate of duty at 10 per centum ad valorem.

The pertinent portions of the provisions involved provide as…