Sprouse Reitz & Co. v. United States

Re, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain articles imported from Japan in 1968. The articles are of wood and are described as spice racks designed to be hung on the wall in the home, presumably in the kitchen, to hold bottles of spices. The spice racks in question are all similar except that one type, in addition to the shelves intended to hold glass bottles of spices, also contains drawers within which can be stored tea bags, condiments, or other items.

The spice racks were assessed with duty at the rate of 15…