United States v. Morris Friedman & Co.

Lane, Judge.

This is an appeal from the judgment of the United States Customs Court, 73 Cust. Ct. 175, C.D. 4570 (1974), holding that certain imported portable illuminating articles which use candles as an illuminant are classifiable as “lamps” under item 653.35, TSUS, rather than, as contended by appellant, illuminating articles and parts thereof of brass, under item 653.37, TSUS. We affirm.

FACTS

The pertinent portions of the Tariff Schedules of the United States involved in this appeal, with rates in effect at the time of importation, read as follows:

Illuminating articles and parts thereof,…