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KOTAKE CO. v. UNITED STATES

C.D. 2934; Protest No. 64/23145-21337

266 F.Supp. 385 (1967)

KOTAKE CO., Ltd., American Customs Brokerage Co., Plaintiffs, v. UNITED STATES, Defendant.

United States Customs Court Second Division.

March 30, 1967.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (Edward N. Glad and Robert Glenn White, San Francisco, Cal., of counsel), for plaintiffs.

Barefoot Sanders, Asst. Atty. Gen. (Samuel D. Spector and Andrew P. Vance, New York City, Trial Attorneys), for defendant.

Before RAO and FORD, Judges.

RAO, Chief Judge:

This case raises the question of the proper tariff status of certain imported articles invoiced as "Sanyo Electric Automatic Rice Cooker[s]." This merchandise was classified within the provisions of paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas.Dec. 150, T.D. 54108, as household utensils in chief value of aluminum and, accordingly, assessed...

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