American Express Co. v. United States

Rao, Chief Judge:

Upon importation from Spain through the port of Chicago, Illinois, certain wrought iron chandeliers included in the entries covered by the instant protest were classified by the customs authorities as other illuminating articles and parts thereof, of base metal, under item 653.40 of the Tariff Schedules of the United States, and were assessed with duty at the rate of 19 per centum ad valorem.

Plaintiff duly contested said classification and assessment, alleging that the chandeliers in issue should properly have been classified as electrical articles, and electrical parts of…