A. Johnson & Co. v. United States

Richardson, Judge:

The merchandise in this case, described on commercial invoices as Mairon Electrolytic Iron Cathode Plate or Mairon Electrolytic Iron Flake, was exported from Japan in 1969 and 1970, and classified in liquidation under TSUS item 657.20 as modified by T.D. 68-9 as articles of iron at the duty rate of 13 or 15 per centum ad valorem, depending upon date of entry. * It is alleged that the merchandise should be classified under TSUS item 415.50 as modified by T.D. 68-9 as chemical elements in any physical form at the duty rate of 7 or 8 per centum ad valorem, depending upon date…