American Schack Co. v. United States

Ford, Judge:

By this action plaintiff seeks a reclassification of three entries liquidated at the Port of Chicago at 9.5 percent ad valorem under the provisions of item 657.20, TSUS. Plaintiff contends the merchandise, parts of a hood system specifically designed for a basic oxygen furnace at the Inland Harbor Works plant of the Inland Steel Co., is properly subject to classification under item 661.70, TSUS, and as such dutiable at 6 percent ad valorem.

Defendant by its answer to the complaint alternatively claims the merchandise to be properly dutiable at 9.5 percent ad valorem under the…