Dorf International, Ltd. v. United States

Ford, Judge:

By the suit listed above, plaintiff challenges the action of the collector of customs in classifying certain imported merchandise as “Household (Utensils a. s. p. f., c. v. copper, whether or not containing electrical heating ele*411ments as constituent parts,” and levying duty thereon at the rate of 20 per centum ad valorem under paragraph 339 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff claims said merchandise to be properly dutiable at the rate of 13% per centum ad valorem as articles with essential…