New York Merchandise Co. v. United States

Newman, Judge:

Plaintiff contests tbe classification by Customs at tbe port of Los Angeles of certain merchandise invoiced as a “Plastic Star Lite,” imported from Hong Kong in 1972. Upon liquidation of the entry, tbe merchandise was assessed with duty at tbe rate of 13.75 per centum ad valorem under tbe provision in item 683.80 of tbe Tariff Schedules of the United States (TSUS) for “other” portable electric lamps with self-contained electrical source. Plaintiff claims that tbe imports are properly dutiable at the rate of 5.5 per centum ad valorem under the provision in item 688.40, TSUS, as…