United States v. L. Batlin & Son, Inc.

BaldwiN, Judge.

This appeal is from the decision and judgment of the United States Customs Court1 granting the importer’s motion for summary judgment upon his classification protest.

The merchandise consists of half bird cages with flowers and lights therein, which were classified under item 653.40 of the Tariff Schedules of the United States (TSUS) as “[i]Humiliating articles * * *: Other” and assessed at 19 per centum ad valorem. The importer had claimed that classification was proper under item 688.40, TSUS as “[e]lectrical articles and electrical parts of articles, not specially provided…