American Feldmuehle Corp. v. United States

Pao, Chief Judge:

The merchandise covered by these protests, consolidated at the trial, consists of triangular insert blanks, and tool tip blanks, made wholly of porcelain, which are processed after importation and used with machinery for cutting metal.

The merchandise was assessed with duty at 21 per centum ad valorem under item 649.45, Tariff Schedules of the United States, which provides for interchangeable tools for hand tools or machine tools suitable for cutting metal. The headnote to schedule 6, subpart 3E, which sub-part includes item 649.45, provides, with certain exceptions not here…