Neco Electrical Products v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of merchandise imported from Mexico and described on the customs invoice as “heating pads.” The merchandise entered at the port of Brownsville, Texas.

The merchandise was classified by the Customs Service as “ [t]oasters, waffle irons, skillets, ovens, stoves, coffee makers and other portable electro-thermic kitchen and household appliances,” under item 684.20 of the Tariff Schedules of the United States (TSUS). Consequently, duty was assessed at the rates of 8.1 per centum or…