National Presto Industries, Inc. v. United States

Ford, Judge:

The merchandise covered by this action, described on the invoices as “Steel Food Lifters”, was classified by Customs as spoons under the provisions of Item 650.56 TSUS and accordingly assessed with duty at 17 percent ad valorem. Plaintiff contends and defendant agrees that, if the Court finds the imported articles are not spoons, said merchandise is entitled to entry free of duty under item A651.47 TSUS by virtue of the Generalized System of Preferences, Pub. L. 93-618 and Executive Order 11888 (November 25, 1975) as claimed. Defendant has conceded that plaintiff has met all…