Alloys Unlimited, Inc. v. United States

Watson, Judge:

The ten protests herein, consolidated for the purpose of trial, place in issue the classification of an importation invoiced as “ ‘TANWAX’ Crystal Bonding Cement” which was manufactured and exported from England.1

The importation was classified as a mixture in whole or in part of a product provided for in subpart C, part 1 of schedule 4 of the Tariff Schedules of the United States pursuant to item 409.00 and was assessed with duty at the rate of 45% ad valorem plus per pound.

Plaintiff claims that classification should be made pursuant to item 494.60 of said tariff schedules as…