Schmidt, Pritchard & Co. v. United States

Newman, Judge:

In this protest, tbe parties agree there is no genuine issue as to any material fact, and have filed cross-motions for summary judgment pursuant to rule 8.2.

For the reasons stated herein, plaintiffs’ motion is granted.’

The issue for determination concerns the proper tariff classification for certain wire rod coiling equipment1 imported from West Germany in 1965 through the port of New York. Duty was assessed at the rate of 15 per centum ad valorem pursuant to the provision in item 674.35, TSUS, for “Other” metal-working machine tools. Plaintiffs claim that the proper rate of…