Burn Strauss, Inc. v. United States

Newman, Judge:

This case presents for our determination the proper tariff classification of certain steel articles described on the invoice as “Black Steel in Coils (Hemmed, Painted and Corrugated) 15" coil.” The merchandise was assessed with duty at the rate of 19 per centum ad valorem under item 657.20 of the Tariff Schedules of the United States '(T'SUS) as “other” articles of iron or steel, not coated or plated with precious metal.

Plaintiff’s primary contention, as reflected by the claims made in its original protest under items 608.81, 608.82 and 609.12, is that the merchandise has not…