Dollar Trading Corp. v. United States

RAO, Judge:

The merchandise involved in this case consists of two items, described on the invoice as wood hole saws and as metal hole saws, respectively.

The so-called wood hole saws were assessed with duty at 10 per centum ad valorem under item 649.49, Tariff Schedules of the United States, as interchangeable tools for hand tools or for machine tools, not suitable for cutting metal, other than hand tools or wire-drawing dies and extrusion dies for metal. The so-called metal hole saws were assessed at 21 per centum ad valorem under item 649.45, as interchangeable tools for hand tools or machine…