Kotake Co. v. United States

Rao, Chief Judge:

This case raises the question of the proper tariff status of certain imported articles invoiced as “Sanyo Electric Automatic Rice Cooker[s].” This merchandise was classified within the provisions of paragraph 339 of the Tariff Act of 1930, as modified *197by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as household utensils in chief value of aluminum and, accordingly, assessed with duty at the rate of 3% cents per pound and 17 per centum ad valorem.

It is the claim of the plaintiffs that the cookers…