Mattoon & Co. v. United States

Ford, Judge:

The cases listed in schedule “A”, annexed hereto and made part hereof, consolidated for the purpose of trial, involve the proper classification of certain Von Arx Air Guns and parts thereof which were assessed with duty at the rate of 15 per centum ad valorem under item 674.60, Tariff Schedules of the United States, as hand-directed or hand-controlled pneumatic tools suitable for metalworking, and parts thereof.

Plaintiffs claim said merchandise to be properly dutiable under item 674.70 of said schedules as “Other” hand-directed or hand-controlled tools, and as such subject to duty…