Anderson Heating, Inc. v. United States

Kao, Judge:

This ease raises the question of the proper rate of duty to be applied to an importation of portable heaters. These articles were classified by the collector of customs at the port of entry as household utensils, within the purview of paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and, accordingly, were assessed with duty at the rate of 17 per centum ad valorem.

Certain other articles, claimed to be parts of the involved heaters, were assessed with…