WESTERN OILFIELDS SUPPLY CO. v. UNITED STATES

C.D. 3722; Protests 66/80082-88361 and 66/80083-88367.

296 F.Supp. 330 (1969)

WESTERN OILFIELDS SUPPLY CO. v. UNITED STATES.

United States Customs Court, Second Division.

February 27, 1969.


Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles (Robert Glenn White, Los Angeles, of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Bernard J. Babb and Herbert P. Larsen, New York City, Trial Attys.), for defendant.

Before RAO, Chief Judge, FORD, Judge, and WILSON, Senior Judge.


WILSON, Senior 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 parts thereof under 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...

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