Western Oilfields Supply Co. v. United States

Wilson, Judge:

The protests here involved relate to the classification of certain merchandise described on the invoices as “Valve Key OpeRATing Nuts.” The articles involved were classified by customs officials as pipe tools (except cutters), wrenches, and spanners, and *183parts thereof tinder item 648.97 of the Tariff Schedules of the United States, and duty was assessed thereon at the rate of 22.5 per centum ad valorem.

The plaintiff interposed several alternative claims in protesting said classification. Initially it contended that the subject merchandise consists of parts of agricultural…