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UNITED STATES v. WESTERN OILFIELDS SUPPLY CO.

Customs Appeal No. 5353.

427 F.2d 1391 (1970)

The UNITED STATES, Appellant, v. WESTERN OILFIELDS SUPPLY CO., Appellee.

United States Court of Customs and Patent Appeals.

July 16, 1970.

Attorney(s) appearing for the Case

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Herbert P. Larsen, New York City, for the United States.

Glad & Tuttle, Los Angeles, Cal., attorneys of record, for appellee.

Before WORLEY, Chief Judge, RICH, BALDWIN and LANE, Judges, and MATTHEWS, Senior Judge, United States District Court for the District of Columbia, sitting by designation.

BALDWIN, Judge.

This is an appeal by the United States from the judgment of the United States Customs Court, Second Division,1 sustaining the importer's protest that certain merchandise invoiced as "valve key operating nuts" should be classified under item 666.00, TSUS, as "* * * agricultural and horticultural implements not specially provided for, and parts of any of the foregoing," for which...

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