Commercial Shearing & Stamping Co. v. United States
Decision Date | 31 August 1972 |
Docket Number | Customs Appeal 5428. |
Citation | 464 F.2d 1048,59 CCPA 203 |
Parties | COMMERCIAL SHEARING & STAMPING COMPANY, Appellant, v. The UNITED STATES, Appellee, (Guadalupe Industrial Supply Company, Inc., Party-in-Interest.) |
Court | U.S. Court of Customs and Patent Appeals (CCPA) |
Eugene L. Stewart, Washington, D. C. (Lincoln & Stewart, Washington, D. C.), attorneys of record, for appellant; Matthew A. Kane, Washington, D. C. (Kane & Koons, Washington, D. C.), of counsel.
L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Joseph I. Liebman, New York City, for the United States.
George H. Spencer, San Antonio, Tex. (Clemens, Knights, Weiss & Spencer), San Antonio, Tex., Stephen H. Philbin, II, Dallas, Tex. (Locke Purnell, Boren, Laney & Neely), Dallas, Tex., for party-in-interest for appellee.
Before WORLEY, Chief Judge, and RICH, ALMOND, BALDWIN, and LANE, Judges.
This appeal is by an American Manufacturer, plaintiff below, and is from the decision and judgment of the United States Customs Court, Third Division, 65 Cust.Ct. 91, C.D. 4060, 317 F.Supp. 750 (1970), holding that imported steel plates, pressed to a hemispherical shape, were properly classified by the collector as included in "angles, shapes, and sections," under item 609.80 of the Tariff Schedules of the United States (TSUS). Appellant claims that the hemispherical items should be classified as other articles of metal which are not more specifically provided for elsewhere in the tariff schedules under item 657.20. We affirm.
The schedules and headnotes involved read as follows:
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