C. S. Emery & Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of snaths or snath handles of wood, imported from Canada on various dates in 1964.1 The merchandise was assessed with duty under item 206.54 of the Tariff Schedules of the United States at 16% per centum ad valorem as tool handles of wood and is claimed to be entitled to free entry under item 666.00 under the provisions for hay or grass mowers and parts thereof or for agricultural and horticultural implements, not specially provided for, and parts thereof.

Pertinent provisions of the Tariff Schedules of…