Household Mfg. Co. v. United States

Bao, Chief Judge:

The merchandise involved in this case, entered at the port of Los Angeles, consists of blades or cutting units for so-called electric carving knives. They are described on the commercial invoices as “Cutting Blades for power machine for slicing meat.” The articles were assessed with duty under item 649.85, Tariff Schedules of the United States, at 27.5 per centum ad valorem and 5.5 cents on each side of the blades, as blades for knives which have folding or other than fixed blades.

*199Plaintiff claims, in the alternative, that the merchandise is properly dutiable at 10 per centum…