American Import Co. v. United States

Newman, Judge:

The issue presented in these two consolidated protests is the proper tariff classification of certain wooden gunracks imported from Japan. In each of these cases, the gunracks were assessed with duty by the customs officials at the same rate, 16% per centum ad valorem, but under different provisions of the Tariff Schedules of the United States (TSUS). The gunracks in protest 65/9512 were classified as articles not specially provided for, of wood, under item 207.00, TSUS, and those in protest 66/10924 were classified as household utensils not specially provided for, of wood,…