Charles Scribner's Sons v. United States

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan and described on the invoice as the “Engagement Calendar 1979.” The merchandise was classified as diaries under Item 256.56 of the Tariff Schedules of the United States (TSUS), as “[b]lank books, bound: [d]iaries,” and was consequently assessed with duty at the rate of 10% ad valorem.

Plaintiff protests this classification and contends that the merchandise is properly classifiable under Item 274.10, TSUS, as calendars dutiable at the…