Nissho Pacific Corp. v. United States

Newman, Judge:

This case concerns the determination of the proper tariff classification of certain items described on the invoice as “Wire Hope Clamps,” which were imported from Japan through the port of San Francisco. The merchandise was assessed with duty at the rate of 19 per centum ad valorem under the provision in item 657.20 of the Tariff Schedules of the United States (TSUS) for “other” *458articles of iron or steel, not coated or plated with precious metal. Plaintiff claims that the articles are properly dutiable at the rate of 10.5 per centum ad valorem under item 649.37, TSXJS, as…