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S. G. B. STEEL SCAFFOLDING & SHORING CO., INC. v. UNITED STATES

C.D. 4423; Court No. 72-5-00981.

361 F.Supp. 631 (1973)

S. G. B. STEEL SCAFFOLDING & SHORING CO., INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Customs Court.

May 10, 1973.

Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Allan H. Kamnitz, New York City, of counsel), for plaintiff.

Harlington Wood, Jr. Asst. Atty. Gen. (John A. Gussow, New York City, Trial Atty.), for defendant.

RAO, Judge:

The merchandise in this case consists of shore-frame systems and parts, classified as articles of iron or steel under item 657.20, Tariff Schedules of the United States, as modified, and claimed to be dutiable as jacks or lifting machinery or parts thereof under item 664.10, as modified.1

The pertinent provisions of the tariff schedules, as modified by Presidential Proclamation 3822 (T.D. 68-9), are as follows:

...

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