L & B Products Corp. v. United States

He, Judge:

The question to be decided in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan in 1963 and 1964. The merchandise, described as “spiders”, “tripods”, “bases”, and “columns”, has been classified by the customs officials as parts of furniture, not specially provided for, under item 727.55 of the Tariff Schedules of the United States, and was assessed with duty at the rate of 20 per centum ad valorem.

Plaintiff has protested the classification claiming that the merchandise is properly classifiable “as cast iron…