Revlis Trading Co. v. United States

Watson, Judge:

This protest places in issue the classification of certain merchandise described as “dog tie-out and runner chain” con*54sisting of lengths of chain with clips at both ends. The merchandise was classified pursuant to the provision for dog 'leashes, collars, muzzles, harnesses and similar dog equipment in item 790.10 of the Tariff Schedules of the United States and assessed with duty at the rate of 12% ad valorem.1 Plaintiffs claim that the merchandise is properly classifiable pursuant to item 652.24 of said tariff schedules as “Chains and chains, * * *: Of iron or steel: * * *…