Kaysons Import Corp. v. United States

Nichols, Judge:

The merchandise involved in this case is described on the invoice as “B/O Automatic Tooth-Brush, Operated by Three Flashlight Batteries, Bemote Control System w/Battery Container and Brushes.” It was imported from Japan at the port- of Los Angeles on January 15,1963, and was assessed with duty at 9 cents each and 19 per centum ad valorem under paragraph 1506 of the Tariff Act of 1930, as modified by T.D. 55615 and T.D. 55649, as toothbrushes. It is claimed to be properly dutiable at 12% per centum ad valorem under paragraph 353 of said tariff act, as modified, as articles…