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PERMAGRAIN PRODUCTS, INC. v. UNITED STATES

No. 81-12-01644.

623 F.Supp. 1246 (1985)

PERMAGRAIN PRODUCTS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States Court of International Trade.

September 4, 1985.

Attorney(s) appearing for the Case

Montgomery, McCracken, Walker & Rhoads (Craig E. Ziegler, Philadelphia, Pa., at the trial and on the brief), for plaintiff.

Richard K. Willard, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Litigation Branch (Judith M. Barzilay, New York City, at the trial and on the brief), for defendant.

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Canada, and described on the customs invoice as "unfinished hardwood flooring blanks."

The merchandise was classified by the Customs Service as "other hardwood flooring" under item 202.60 of the Tariff Schedules of the United States (TSUS). Consequently, the merchandise was assessed with duty of 6.8 per...

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