United States v. Kaufman & Vinson Co.

This appeal is from the judgment of the United States Customs Court, Second Division, C.D. 2050, sustaining the protest of the importer to the classification of wire hoods for holding the corks in champagne bottles as articles in chief value of metal under paragraph 397, Tariff Act of 1930, as modified by GATT. The importer claims the correct classification is as “Bottle caps of metal” under paragraph 390.

The imported articles, called “muselets,” are twisted wire structures in common use to secure the corks or stoppers of champagne or sparkling wine bottles against blowing out under the gas…