Thalson Co. v. United States

Mauetz, Judge:

This case involves the question as to the proper tariff rate to be assessed on electric toothbrushes that were imported from Japan and entered for consumption at San Francisco in October 1963. The articles were classified by the customs authorities as “other brooms and brushes: tooth brushes” under item 750.40 of the Tariff Schedules of the United States (19 U.S.C. § 1202), and were assessed with duty at 0.8 cent each plus 17 percent ad valorem.

Plaintiff claims that the importations are precluded from classification under item 750.40 by virtue of schedule 7, part 8, subpart A,…