Continental Manufacturing Co. v. United States

Ford, Judge:

Plaintiffs in these actions joined for trial contest the classification and assessment of duty of six models of trigger sprayers designated as models 922-H, 922-HJ, 922-C, CTS-4700, 5980-05, and 923-H. The sprayers were classified by Customs under item 662.35 of the Tariff Schedules of the United States, as modified by Presidential Proclamation 3822, T.D. 68-9, which provides for simple piston pump sprays. Duty was assessed thereon at the rate of 9.5 per centum ad valorem. It is the contention of plaintiffs that the sprayers are not “simple” and are, therefore, properly subject to…