V. Alexander & Co. v. United States

Rao, Chief Judge:

This protest places in issue the classification of an importation invoiced as “Folding type Pick Shovel” which was classified as other hand tools under item 651.47 of the Tariff Schedules of the United States and assessed with duty at the rate of 17 per centum ad valorem. Plaintiff claims that the importation should be. dutiable at the rate of 7.5 per centum ad valorem either as the consequence of classifying the pick portion under item 648.53 of the Tariff Schedules of the United States, as amended by section 37 of Public Law 89-241, and the shovel portion under item 648.51…