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BORDER BROKERAGE COMPANY v. UNITED STATES

Protest 65/3449-24686; C.D. 3270.

279 F.Supp. 157 (1968)

BORDER BROKERAGE COMPANY, Inc. v. UNITED STATES.

United States Customs Court, Third Division.

January 31, 1968.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (George R. Tuttle, San Francisco, Cal., of counsel), for the plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Morris Braverman, New York City, trial attorney), for defendant.

Before RICHARDSON and LANDIS, Judges.

LANDIS, Judge:

Plaintiff has filed protest contesting the classification of certain merchandise described in the entry invoices as galvanized conductor pipe elbows, liquidated by the collector as entered under TSUS item 610.80, as iron or steel pipe fittings, not otherwise specified, dutiable at 19 per centum ad valorem. Plaintiff claims that the pipe elbows are not pipe fittings but a form of iron or steel pipe dutiable at 10½ per centum ad valorem under TSUS...

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