Amthor Imports v. United States

Rao, Chief Judge:

Certain merchandise invoiced as “brass com holders” was classified by the collector of customs at the port of San Francisco, California, as forks under the provisions of item 650.49 of the Tariff Schedules of the United States and, accordingly, was assessed .with duty at the rate of 1 cent each, plus 17.5 per centum ad valorem.

Plaintiffs in two protests consolidated for the purposes of trial contend that the importations should be classified as table implements of brass under item 651.49 of the Tariff Schedules of the United States which are dutiable at 10 per centum ad…