J. Gerber & Co. v. United States

Landis, Judge:

These protests, consolidated for trial, involve steel forgings imported from Germany into the port of Jacksonville, Florida, from March 1964 through May 1966.

Plaintiffs contend they are dutiable at 10.5 per centum ad valorem under the following TSTJS item classification, as entered, viz:

Forgings of iron or steel, not machined, not tooled., and not otherwise processed after f orgmg:

608.25 Other than alloy iron or steel- 10.5% ad val.

rather than under the item classification determined by the collector, viz:

Pipe and tube fittings of iron or steel:

610.80 Other fittings_ 19% ad val.

T…