F. W. Myers & Co. v. United States

Memorandum Opinion and Order

Watson, Judge: Plaintiff has moved for summary judgment that the proper tariff classification of an herbicide known as “Sencor 50 Percent Wettable Powder” is as a mixture not specially provided for under item 432.00 of the Tariff Schedules of the United States (TSUS), and that it is dutiable at the rate of 5 percent ad valorem. Defendant, relying on the presence in the imported mixture of a benzenoid wetting agent, classified the importation under item 409.00 of the TSUS as a mixture in part of a product provided for in subpart C, part 1, schedule 4; dutiable at…