Page & Jones, Inc. v. United States

Watson, Judg-e:

The merchandise under consideration in these eighteen protests, which were consolidated for trial, consists of certain articles which were classified under item 731.15 of the Tariff Schedules of the United States and assessed with duty at the rate of 33 per centum ad valorem under the provision therein for “Fishing rods, and parts thereof”.

Plaintiff claims the merchandise properly classifiable under item 731.60 of the schedules at the rate of 25 per centum ad valorem which provides for “Equipment designed for sport fishing, fishing tackle, and parts of such equipment and…