F. B. Vandegrift & Co. v. United States

Rosenstein, Judge:

This case involves the classification of straightening combs imported from West Germany in August 1965 *261-which were classified under TSUS item 750.15 as combs and assessed with duty at the rate of 0.8 cent each plus 16 per centum ad valorem. Plaintiff contends that the articles are not “combs” as defined in the tariff schedules and that they are properly classifiable as brass household hand tools under TSUS item 651.491 and dutiable thereunder at 10 per centum ad valorem, or, alternatively, as brass household articles, not specially provided for, under TSUS item 654.00 which…