Parksmith Corp. v. United States

Watson, Judge:

In these cases, consolidated for the purpose of trial, the court is asked to decide whether the merchandise in question was properly classified under TSUS item 654.20 as “Articles not specially provided for of a type used for household, table, or kitchen use * * *” or, in one instance, under TSUS item 653.80 as, “Articles, wares and parts of base metal, coated or plated with precious metal: * * * Coated or plated with silver”. The merchandise consists of small replicas of the Empire State Building and the Statue of Liberty and miniature cannons of varying sizes which were made…