Bruce Duncan Co. v. United States

WatsoN, Judge:

Certain imported butane lighter cartridges invoiced as butane lighter tanks, were classified as parts of cigarette lighters, and assessed with duty at the rate of 50 per centum ad valorem as provided in item 756.15 of the Tariff Schedules of the United States.

In protesting that assessment, plaintiff claims that the merchandise at bar is entitled to free entry as the usual transportation containers for butane, by virtue of item 475.15 and General Headnote 6(b) (i) oftheTSUS.

The pertinent provisions of the statutes in issue read as follows:

Classified under:

Cigar and cigarette…