Freni v. United States

Maletz, Judge:

The issue in this case is whether merchandise is properly classifiable as brushes, or as dog equipment, or as articles of cotton. The merchandise was entered for consumption at the port of Boston as “Brushes, without handles, other,” at the rate of 28 percent ad valorem under Item 750.70 of the Tariff Schedules of the United States, and so classified upon liquidation. Plaintiff claims in the alternative that the merchandise is properly dutiable as (i) “dog equipment” similar to “Dog leashes, collars, muzzles, [and] harnesses” under Item 790.10 at the rate of 12 percent ad…