Associated Consumers v. United States

Watson, Judge:

This case involves the classification of imported merchandise described as “Vise Grips” on the invoice. The merchandise was classified as wrenches under item 648.97 1 of the Tariff Schedules of the United States (TSUS) and assessed with duty at the rate of 10.8 percent ad valorem. Plaintiff contends that the merchandise should be classified as pliers under item 648.85 TSUS,2 or alternatively, as clamps under Item 649.37 TSUS.3 Under either one of plaintiffs claimed classifications, the items would be entitled to duty-free treatment under the Generalized System of Preferences.

The…