Charberjoy Distributors, Inc. v. United States

Richardson, Judge:

Stainless steel knives, among other items of flatware, imported at Chicago, Ill. in 1964 from Japan and covered by three protests consolidated for trial herein, were classified in liquidation under item 927.53 of the Tariff Schedules of the United States and assessed for duty at the rate of 3 cents each plus 67.5 per centum ad valorem. In its protests the plaintiff-importer claims that these knives should be classified under item 650.15 of the tariff schedules at the duty rate of 2 cents each plus 12.5 per centum ad valorem- — the basis upon which the knives in question were…