Albert E. Price, Inc. v. United States

WatsoN, Judge:

This protest places in issue the classification of merchandise invoiced as “Thoma-Wood Wall Spice Set wood cabinet with louver door hutch with two drawers at bottom”. The merchandise was exported from Japan and imported at the port of Philadelphia in 1967. It was classified as household utensils of wood pursuant to item 206.97 of the TSUS, dutiable at the rate of 16% per centum ad valorem.

Plaintiff claims it is properly classifiable pursuant to item 727.33 of the TSUS as other wood furniture dutiable at the rate of 10.5 per centum ad valorem. The relevant statutory and headnote…