Sekisui Products, Inc. v. United States

Maletz, Judge:

This case involves the question as to the proper tariff on corrugated plastic (polyvinyl chloride) panels that were imported from Japan and entered in 1967 at the port of New York. They were classified by the regional commissioner of customs under item 774.60 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as other articles of rubber or plastics not specially provided for, and assessed with duty at the rate of 17 percent ad valorem.

Plaintiff protests this classification and claims that the imported panels are properly classifiable under item 771.42 as flexible…