Albert E. Price, Inc. v. United States

AlmoND, Senior Judge.

This is an appeal by the importer from the decision and judgment of the United States Customs Court, 68 Cust. Ct. 50, C.D. 4334 (1972), wherein certain spice cabinets were held to have been properly classified under item 206.97 of the Tariff Schedules of the United States (TSUS) as household utensils of wood and assessed with a duty of 16% per centum ad valorem.

The involved merchandise consists of “Thoma-Wood Wall Spice Set wood cabinet with louver door hutch with two drawers at bottom.”

Appellant in its protest alleged that the merchandise in issue should have been…