Shigoto International Corp. v. United States

Maletz, Judge:

These two protests — which were consolidated for trial — involve certain items imported from Japan via the port of Philadelphia that were described on the consumption entries as (among other things) “sockets and wires for motors.” They were classified by the government under paragraph 1513 of the Tariff Act of 1930 as parts of toys and assessed duty at the rate of 35 percent. Plaintiff claims primarily that the imports should be classified under paragraph 353 as articles in chief value of metal, suitable for distributing electrical energy, dutiable at 15 percent.

Defendant now…