Pittsburgh Plate Glass Co. v. United States

Newman, Judge:

The issue in these two consolidated protests concerns the proper rate of duty on merchandise invoiced as “tank blocks”,1 produced in West Germany and imported by plaintiff at the port of New York in 1965. The “tank blocks” were classified by the Government under the provision in item 531.39 of the Tariff Schedules of the United States (TSUS) for “Other” shaped refractory and heat-insulating articles not specially provided for, and assessed with duty at the rate of 15 per centum ad valorem. Plaintiff claims that the articles are properly dutiable under the provision in item…