Clairol, Inc. v. United States

Landis, Senior Judge:

This action is before the court on cross-motions for summary judgment. The merchandise, imported by the plaintiff at the Port of New York, is an electrically operated hand-held cosmetic device known as the “Tender Tweez”.

The Customs Service classified the merchandise under items 807 and 649.91 of the Tariff Schedules of the United States, (TSUS), as modified by T.D. 68-9, as “tweezers” and assessed duty at the rate of 18.5% ad valorem.

Plaintiff claims that the imported merchandise is properly classifiable under the provisions of items 807 and 683.32, TSUS, as modified by…