Mitsubishi International Corp. v. United States

LaNdis, Judge:

This protest involves manufactured articles described as “NGK Insulators1 (Machinery Parts of Porcelain for Lighting [sic] Arresters),” imported from Japan and entered at New York.

Customs classified the articles as dutiable at 30 per centum ad valorem under TSUS (Tariff Schedules of the United States) item 535.14, which, in the pertinent context of schedule 5, part 2, subpart D, provides as follows:

Ceramic magnets, ceramic electrical insulators whether or not in part of metal, and other ceramic electrical ware, including ferroelectric and piezoelectric ceramic elements :

535.11…