The 2023 Florida Statutes (including Special Session C)
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. . . fuel cells and stated that, if the government were found liable, “Best Foam’s recovery should be $395,-680.22 . . . Accordingly, Best Foam’s recovery must be reduced from $399,522.22 to $395,-680.22. . . .
. . . Some of the columns and adaptors were classified under item 680.22, TSUS, as "valves”, at a rate of duty . . . This presumption does not apply to the columns and adaptors classified under item 680.22, TSUS, since . . .
. . . automatic livestock waterers or animal nipple drinkers) was properly classified as “valves” under item 680.22 . . . In ascertaining the common meaning of the term “valve” of item 680.22, TSUS, the court below concluded . . . And we have the “similar devices” provision of item 680.22, TSUS, which concern “devices [similar to . . . Thus, even if the imported merchandise could be considered encompassed by that portion of item 680.22 . . . Item 680.22 provides in pertinent part as follows: Taps, cocks, valves, and similar devices, however . . .
. . . automatic livestock waterers or animal nipple drinkers) was properly classified as “valves” under item 680.22 . . . In ascertaining the common meaning of the term “valve” of item 680.22, TSUS, the court below concluded . . . And we have the “similar devices” provision of item 680.22, TSUS, which concern “devices [similar to . . . Thus, even if the imported merchandise could be considered encompassed by that portion of item 680.22 . . . Item 680.22 provides in pertinent part as follows: Taps, cocks, valves, and similar devices, however . . .
. . . Customs classified the imported merchandise under item 680.22, TSUS, as valves and similar devices used . . . or solids, all the foregoing and parts thereof: Hand-operated and check, and parts thereof: ******* 680.22 . . .
. . . Customs classified the imported merchandise under item 680.22, TSUS, as valves and similar devices used . . . solids, all the foregoing and parts thereof: Hand-operated and check, and parts thereof: * * * * * * • 680.22 . . . Additionally at page 87 the following information is contained: * * * Imports entered under item 680.22 . . .
. . . Velan, the merchandise (parts of “hand-operated and check” valve devices) was classified under item 680.22 . . . solids, all the foregoing and parts thereof: Hand-operated and check: 680.20 Of copper..............** * 680.22 . . . Sections 680.22 and 680.27 do not name anything but only qualify something previously named. . . .
. . . Velan, the merchandise (parts of “hand-operated and check” valve devices) was classified under item 680.22 . . . gases, or solids, all the foregoing and parts thereof: Hand-operated and check: 680.20 Of copper_ * * * 680.22 . . . Sections 680.22 and 680.27 do not name anything but only-qualify something previously named. ■ We do . . .
. . . foregoing and parts thereof: Hand-operated and check: 680.20 Of copper ..................... * * * 680.22 . . . this court (62 Cust.Ct. 136, C.D. 3700 (1969)) on the basis that the provision for “Other” in item 680.22 . . . To read the words “parts of hand-operated and check” not into item 680.22 but into item 680.27, a provision . . . and similar devices * * * and parts thereof ” (emphasis added) was applicable in reference to item 680.22 . . . not only to other hand-operated valves but also to parts thereof — this notwithstanding that item 680.22 . . .
. . . Ct. 136, C.D. 3700 (1969)) on the basis that the provision for “Other” in item 680.22 covers all hand-operated . . . effect to the statute so as to embrace coverage for parts of hand-operated and check valves under item 680.22 . . . To read the words “parts of hand-operated and check” not into item 680.22 but into item 680.27, a provision . . . and similar devices * * * and parts thereof ” (emphasis added) was applicable in reference to item 680.22 . . . not only to other hand-operated valves but also to parts thereof — this notwithstanding that item 680.22 . . .
. . . would prevail by TSUS general headnote 10(ij) against appellant’s alternative claim under TSUS item 680.22 . . .
. . . would prevail by TSUS general headnote 10 (ij) against appellant’s alternative claim under TSUS item 680.22 . . .
. . . properly assessed under TSUS item 774.60, then they would be correctly classifiable under TSUS item 680.22 . . . Schedules against the Government’s alternative claim as parts of taps, cocks, valves, et cetera [item 680.22 . . .
. . . properly assessed under TSUS item 774.60, then they would be correctly classifiable under TSUS item 680.22 . . . Schedules against the Government’s alternative claim as parts of taps, cocks, valves, et cetera [item 680.22 . . .
. . . FPI is therefore entitled to recover Type A damages in the amount of $680.22, computed as follows: Year . . . ($989.91 + $17,724.07) X .006389] X .80 ($18,713.98 X .006389) X .80 $119.56 X .80 = $ 95.65 TOTAL $680.22 . . . FPI is entitled to judgment in the amount of $680.22 as general damages and $10,000.00 as punitive damages . . .
. . . director as parts for hand operated valves used to control the flow of liquids, gases or solids under item 680.22 . . . solids, all the foregoing and parts thereof: Hand-operated and check, and parts thereof: * * * * * ❖ 680.22 . . .
. . . liquids, gases, or solids, all the foregoing and parts thereof: Hand-operated and check: ********** 680.22 . . . rejected this alternative contention of the Government, it did not find that the terminology of item 680.22 . . . control the flow of liquids” and that the articles are thus more specifically provided for in item 680.22 . . . For the foregoing reasons, the present importations should be classified in item 680.22 and assessed . . . United States, 420 F.2d 1399, 57 CCPA -, (Decided February 19, 1970), this court held that item 680.22 . . .
. . . the alternative contention of the Government, the imported sleeve thus meets the requirements of item 680.22 . . . rejected this alternative-contention of the Government, it did not find that the terminology of item 680.22 . . . control the flow of liquids” and that the articles are thus more specifically provided for in item 680.22 . . . in question. • • • For the foregoing reasons, the present importatons should be classified in item 680.22 . . . States, 57 CCPA 58, C.A.D. 976 (Appeal No. 5347, decided February 19, 1970), this court held that item 680.22 . . .
. . . The involved merchandise was classified under item 680.22 of the Tariff Schedules of the United States . . . and parts thereof: Hand-operated and cheek: 680.20 Of copper...............................* * * * 680.22 . . . where the valve is hand-operated, as here, it would properly be subject to classification under item 680.22 . . . We are of the view, therefore, as was the court below, that the provision for “Other” in item 680.22 . . . would correct the inadvertent omission of parts from the article description preceding items 680.20-680.22 . . .
. . . The involved merchandise was classified under item 680.22 of the Tariff Schedules of the United States . . . or solids, all the foregoing and parts thereof: Hand-operated and check: 680.20 Of copper_ * * * * 680.22 . . . incomplete valves with issue joined by the parties below as to whether such valves are covered by item 680.22 . . . where the valve is hand-operated, as here, it would properly be subject to classification under item 680.22 . . . We are of the view, therefore, as was the court below, that the provision for “Other” in item 680.22 . . .
. . . The Government’s alternative contention that the article should be classified under item 680.22— Taps . . . liquids, gases, or solids, all the foregoing and parts thereof: Hand-operated and check: * ******* 680.22 . . .
. . . The Government’s alternative contention that the article should be classified under item 680.22— Taps . . . : * * 680.22 Other_ 22.5% ad val. of the tariff schedules as valves is without merit since valves which . . .
. . . classification of certain incomplete hand operated valves or check valves under the provisions of item 680.22 . . . thereof: Hand-operated and check: 680.20 Of copper ........................1.2750 per lb. + 18% ad val. 680.22 . . . The issue thus presented to the court is whether the incomplete valves are covered by item 680.22 swpra . . . Accordingly the provision for “other” contained in item 680.22 would cover all hand operated valves, . . . would correct the inadvertent omission of parts from the article description preceding items 680.20-680.22 . . .
. . . classification of certain incomplete hand operated valves or check valves under the provisions of item 680.22 . . . foregoing and parts thereof: Hand-operated and check: 680.20 Of copper_ 1.2750 per lb. +18% ad val. 680.22 . . . The issue thus presented to the court is whether the incomplete valves are covered by item 680.22, supra . . . Accordingly the provision for “other” contained in item 680.22 would cover all hand operated valves, . . . would correct the inadvertent omission of parts from the article description preceding items 680.20-680.22 . . .
. . . invoices covered by the above-entitled protest and assessed with duty at 20% ad valorem under item 680.22 . . .
