Amthor Imports, Inc. v. United States

Rosenstein, Judge:

The merchandise involved ¡herein, described as Shesham wood carved bookshelves, Shesham wood carved Koran racks, and Shesham wood hatracks, 10 pegs, exported from India and entered at the port of San Francisco during 1966 and 1961, was assessed with duty at the rate of 16% per centum ad valorem under TSTJS item 206.97 as other household utensils not specially provided for, of wood. Plaintiffs claim that the importations are furniture, within the common meaning of the term, and therefore properly dutiable at 10% per centum ad valorem as other furniture not specially provided…