Kotake Co. v. United States

RoseNsteiN, Judge:

The merchandise the subject of the two consolidated protests herein, described on the invoices as cane knives and entered at the port of Honolulu on June 3, 1966 and September 28, 1967,'1 was assessed for duty under TSUS item 650.21 at 1 cent each and 17% per centum ad valorem as knives with their handles not specially provided for elsewhere. Plaintiffs claimed, in the protests and at the first hearing in Honolulu, on June 18, 1969, that the knives were entitled to entry free of duty under TSUS item 651.39 as agricultural or horticultural hand tools.2 At a subsequent hearing…