Allen Forwarding Co. v. United States

Maletz, Judge:

This is a motion by plaintiff for summary judgment pursuant to rule 8.2. Involved is the question as to the proper duty ■assessment on an importation manufactured by Farbenfabriken Bayer A. G. (Bayer) of West Germany that was described in the entry papers as “Perlón (All Nylon) off-grade filament yarn.” The imported merchandise was assessed by the government under paragraph 1301 of the Tariff Act of 1930, as modified by T.D. 54108, as:

Yarns of rayon or other synthetic textile, not specially provided for, singles, weighing less than 150 deniers per length of 450 meters, and not…