Davies v. United States

Kao, Chief Judge:

The court is here called upon to determine the proper tariff classification for customs duty purposes of certain merchandise covered by the three protests enumerated above, which protests have been consolidated for purposes of trial.

The merchandise involved is described on the commercial invoices accompanying the entries as “Plastic HO Gas Street Lamps (Set of 3 pcs.).” Upon importation at the port of Philadelphia, the customs officials classified the controverted merchandise as articles or wares, *335not specially provided for, composed wholly or in chief value of steel, in…