Dollar Trading Corp. v. United States

Maletz, Judge:

This case involves the proper tariff classification of articles invoiced as “wire scrapers” that were imported in 1966 from West Germany. They were classified by the government under item 750.70 of the Tariff 'Schedules of the United States as ‘brushes, and duty was assessed at the rate of 28 percent at valorem. Plaintiff seeking partial refund of duty challenges this assessment and claims that the articles should be classified as hand tools under item 651.47, dutiable at the rate of 17 percent. We overrule the protest.

The pertinent provisions of the tariff schedules are as…