James S. Baker (Imports) Co. v. United States

Rao, Chief Judge:

In this action plaintiffs protest the classification of two importations of lawn rakes manufactured in Japan as “rakes, other” under item 648.57 of the Tariff Schedules of the United States, with the consequent assessment of duty at the rate of 15 per centum ad valorem.

*306Plaintiffs claim that the subject rakes should be properly classified as “agricultural or horticultural tools,” under item 648.55 of the Tariff Schedules of the United States, which provides for duty at the rate of 7.5 per centum ad valorem.

The pertinent statutory provisions read as follows:

Tariff Schedules of…