Lukas American, Inc. v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from West Germany, and described on the customs invoice as “Lukas Cutters and Spreaders.”

The Cutters are composed of sharp metal blades which are driven by hydraulic pressure, and can be used to cut almost everything except rock. The Spreaders, driven by the same hydraulic system, are also of metal, and, when used in conjunction with metal chains, can be used to separate, lift, crush, bend or pull nearly every type of substance. The purpose of…