Ross Products, Inc. v. United States

Oliver, Judge:

The imported merchandise involved in the two protests consolidated for trial herein was classified as illuminating articles of base metal, other than table, floor and other portable lamps of brass for indoor illumination, and was assessed at the rate of 19 per centum ad valorem under item 653.40, Tariff Schedules of the United States.

The plaintiff claims that the merchandise is properly dutiable as electrical articles, not specially provided for, at the rate of 11.5 per centum ad valorem under item 688.40, Tariff Schedules of the United States.

The provisions of the Tariff…