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V. ALEXANDER & COMPANY v. UNITED STATES

C. D. 3212; Protest No. 66/44456(A)-131.

276 F.Supp. 573 (1967)

V. ALEXANDER & COMPANY, Inc., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

December 4, 1967.

Attorney(s) appearing for the Case

V. Alexander, Memphis, Tenn. (Donald A. Hitchcock, Memphis, Tenn., of counsel) for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen., (Sheila N. Ziff and Brian S. Goldstein, New York City, trial attys.), for defendant.

Before RAO, Chief Judge, and FORD, Judge.

RAO, Chief Judge:

This protest places in issue the classification of an importation invoiced as "Folding type Pick Shovel" which was classified as other hand tools under item 651.47 of the Tariff Schedules of the United States and assessed with duty at the rate of 17 per centum ad valorem. Plaintiff claims that the importation should be dutiable at the rate of 7.5 per centum ad valorem either as the consequence of classifying the pick portion under item 648.53 of...

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