Continental Arms Corp. v. United States

Newman, Judge:

This protest involves the proper tariff classification for certain articles imported from England in September 1964 and invoiced as “Valvestout Oilers.” They were assessed with duty *81by the Government at the rate of 1.275 cents per pound plus 15 per centum ad valorem under the provision in item 657.85 of the Tariff. Schedules of the United States (TSUS) for “Other” articles of copper, not coated or plated with precious metal.

Plaintiffs claim alternatively that the articles are properly dutiable under one of the following items:

1. Item 651.49, TSUS, at 10 per centum ad valorem —…