T. G. Cullen Co. v. United States

LaNdis, Judge:

This case involves the classification for duty purposes of merchandise manufactured in Switzerland and invoiced as “240 Kgs. [kilograms] 3 mm Needles”.

Customs classified the merchandise under item 649.47 of the Tariff Schedules of the United States (TSUS) as interchangeable tools for hand tools, dutiable at 22.5 per centum ad valorem.

Plaintiffs claim that the merchandise is properly classifiable as parts of hand-directed or -controlled tools with pneumatic or self-contained non-electric motors, dutiable under TSUS item 674.70 at 9 per centum ad valorem.1

*10The pertinent provisions…