Edge Import Corp. v. United States

Landis, Judge:

This case involves the importation of hunting knives exported from Germany and entered at New York in 1973 and 1974. The prior opinion of this court, C.R.D. 79-7, denying defendant’s motion to strike portions of plaintiff’s brief, appears in 82 Cust. Ct. 343.

The Customs Service heretofore classified the imported knives under TSUS item 650.21, as modified by T.D. 68-9, and assessed duty thereon at the rate of 0.5 cent each plus 8.5 per centum ad valorem. Plaintiff in its complaint claims that those knives which contain stag horn in their handles are properly classifiable under…