Durst Industries, Inc. v. United States

Newman, Judge:

The issue in this case concerns the correct dutiable status of certain water faucets imported from Japan in 1966 described on the commercial invoice as: “Al CP Brass Female Combination Faucet w/dish & post” (hereinafter “combination faucet”), and “A288 CP Brass 4" Centerset w/pop up” (hereinafter “centerset faucet”).

The -merchandise was assessed with duty at the rate of 1.275 cents per pound plus 18 per centum ad valorem under item 680.20 of the Tariff Schedules of the United States (TSUS). Plaintiff contends that the imports are “more than” any of the articles provided for in…