E. J. Littman Co. v. United States

Watson, Judge:

This protest places in issue the classification of polystyrene, invoiced as “mixed coloured reground polystyrene scrap and sweepings”. The importation was classified pursuant to item 405.25 of the Tariff Schedules of the United States as “plastics materials” and assessed with duty at the rate of 18 per centum ad valorem and 2.8 cents per pound. Plaintiff claims it should properly be classified pursuant to item 771.15 of said tariff schedules as other “waste and scrap, of rubber or plastics, fit only for remanufacture” and dutiable at the rate of 4 per centum ad valorem.

The…