Arbor Import Corp. v. United States

Newman, Judge:

The issue presented in this case is the proper classification for certain ice cream scoops imported from Japan. These articles were classified by the regional commissioner of customs as “Other” hand tools not specially provided for under item 651.53 of the Tariff Schedules of the United States (TSUS), and accordingly assessed with duty at the rate of 3.5 cents per pound plus 17 per centum ad valorem.

Plaintiff claims that the scoops are properly dutiable at the rate of 17 per centum ad valorem under item 649.57, TSUS, as “other mechanical appliances * * * which are not over 25…