International Customs Service, Inc. v. United States

Rao, Chief Judge:

The merchandise involved in these cases, consolidated at the trial, was manufactured in Switzerland and is described on the invoices as wire Heatsink tools. It was assessed with duty at 37 per centum ad valorem under item 649.91 of the Tariff Schedules of the United States, as tweezers. It is claimed that the merchandise is dutiable either under item 651.47 at 17 per centum ad valorem, as other hand tools of iron or steel, or under item 648.85 at 3I/3 cents each and 20 per centum ad valorem, as other pliers, nippers, pincers, and hinged tools, for holding and splicing wire.

The…