Kimball Systems, Inc. v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from the Netherlands. The merchandise, described as “Tie-Line” fasteners, was invoiced as two and three-eighths inch and one inch “Nylon Tie-Lines.”

The merchandise was classified by the Customs Service as sew-on fasteners, under item 745.63 of the Tariff Schedules of the United States [TSUS], as modified by T.D. 68-9, and consequently was assessed with duty at 27.5% ad valorem. Plaintiff contests that classification and claims that the…