R. J. Saunders & Co. v. United States

WatsoN, Judge:

This protest places in issue the classification of certain boxes in which Norelco electric shavers, models SC 7870 and SC 7960 were imported in 1962. The shavers were classified as “[ajrticles having as an essential feature an electrical element or device”, under paragraph 353 of the Tariff Act of 1930, as modified, and assessed with duty at the rate of 13% percent ad valorem. The boxes in question were classified as articles of metal not specially provided for pursuant to paragraph 397 of the Tariff Act of 1930, as modified, and assessed with duty at the rate of 19 percent ad…