James S. Baker (Imports) Co. v. United States

Newman, Judge:

This protest concerns the proper rate of duty on certain post-hole diggers imported from Japan in 1964. The mer*200chandise was assessed with duty by the Government at the rate of 19 per centum ad valorem under the provision in item 657.20 of the Tariff Schedules of the United States (TSUS) for “Other” articles of iron or steel, not coated or plated with precious metal.

Plaintiffs claim that the diggers should have been assessed at the rate of 7.5 per centum ad valorem under the provision in item 648.51, TSUS, for “shovels”.

Defendant has conceded that the collector erroneously…