Karl Schroff & Associates, Inc. v. United States

Fora, Judge:

We have before us for determination the proper classification of certain Gate Valve Bodies produced by a forging operation. The imported articles designated as items 3111 and 685 Gate Valve Bodies, were classified by the district director as parts for hand operated valves used to control the flow of liquids, gases or solids under item 680.22, Tariff Schedules of the United States, and as such were assessed with duty at the rate of 16 per centum ad valorem.

Plaintiff contends the imported merchandise consists of forgings as provided for in item 608.25, Tariff Schedules of the United…