The United States v. Western Oilfields Supply Co.

BALDWIN, Judge.

This is an appeal by the United States from the judgment of the United States Customs Court, Second Division, 1 sustaining the importer’s protest that certain merchandise invoiced as “valve key-operating nuts” should be classified under item 666.00, TSUS, as “* * * agricultural and horticultural implements not specially provided for, and parts of any of the foregoing,” for which free entry is provided. In arriving at that judgment, the Customs Court held erroneous the District Director’s classification of the importations under item 648.97, TSUS, as “pipe tools * * *, wrenches,…