FORD, Judge:
This case is directed against the classification of certain incomplete hand operated valves or check valves under the provisions of item 680.22 of TSUS and the consequent assessment of duty at 22.5 per centum ad valorem. Plaintiffs herein contend said merchandise constitutes parts of hand operated valves or check valves and as such are properly subject to classification under the provisions of item 680.27 of the TSUS which prescribes the rate of duty...
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