Castelazo & Associates v. United States

Rao, Chief Judge:

Certain items described as folding shovels with “pickels”,1 imported from Japan, were classified by the collector of customs at the port of Los Angeles, Calif., as articles or wares, not specially provided for, wholly or in chief value of iron or steel, under paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and were assessed with duty at the rate of 19 per centum ad valorem. Plaintiffs herein contend that the articles in issue should have been…