ITT Corp. v. United States

OPINION

RESTANI, Judge:

This action is before the court for decision following trial de novo. The United States Customs Service (“Customs”) classified the merchandise at issue under item 692.32, Tariff Schedules of the United States (1985) (“TSUS”). Plaintiff seeks classification under item 692.24, TSUS. The items read as follows:

Chassis, bodies (including cabs), and parts of the foregoing motor vehicles

Other:

692.24 Cast-iron (except malleable cast-iron) parts, not alloyed and not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues, and risers or to permit…