Eddyco, Inc. v. United States

WatsoN, Judge:

The imported merchandise involved herein is described on the entry papers as “air-circulating-fans.” It was classified as fans under the eo nomine provision for fans in item 661.10 of the Tariff Schedules of the United States, as amended, at the rate of 14 per centum ad valorem for fans and blowers and parts thereof.

The importer claims the merchandise is duty free under item 666.00, Tariff Schedules of the United States, as amended, as agricultural and horticultural implements not specially provided for.

The case at bar was submitted on stipulation, the pertinent parts of which…