J. Gerber & Co. v. United States

Ford, Judge:

Plaintiff by timely protest has directed its claim against the action of the regional commissioner of customs at the port of New York in classifying certain automobile vacuum cleaners under item 683.30 of the Tariff Schedules of the United States which prescribes duty at the rate of 13.75 per centum ad valorem. These vacuum cleaners are of the type which are plugged into the cigarette lighter socket of the automobile to obtain its operating power.

It is contended that said vacuums are not of the household type and hence are subject to classification under item 678.50 of the TSUS…