Ross Products, Inc. v. The United States

BALDWIN, Judge.

This is an appeal from the judgment of the United States Customs Court, Second Division, 1 overruling two consolidated classification protests of appellant. The subject importations are decorative planters in the form of simulated bird cages containing a number of artificial roses of plastic material with small electric bulbs inside the rosebuds, which bulbs are arranged on an electric cord terminating in an electrical plug.

The imported articles were assessed with duty of 19 % ad valorem under item 653.40 of the Tariff Schedules of the United States (TSUS) as illuminating…