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JAMES S. BAKER (IMPORTS) CO. v. UNITED STATES

C.D. 3619; Protest No. 65/16879-106813.

292 F.Supp. 1014 (1968)

JAMES S. BAKER (IMPORTS) CO., Ted L. Rausch, Plaintiffs, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

November 19, 1968.

Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal., (George R. Tuttle, Los Angeles, Cal., of counsel), for plaintiffs.

Edwin L. Weisl, Jr., Asst. Atty. Gen., (Dominick M. Minerva and Herbert P. Larsen, New York City, trial attorneys), for defendant.

Before RAO, Chief Judge, and FORD, Judge.

RAO, Chief Judge:

In this action plaintiffs protest the classification of two importations of lawn rakes manufactured in Japan as "rakes, other" under item 648.57 of the Tariff Schedules of the United States, with the consequent assessment of duty at the rate of 15 per centum ad valorem.

Plaintiffs claim that the subject rakes should be properly classified as "agricultural or horticultural tools," under item 648.55 of the Tariff Schedules of the United States...

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