DOLLAR TRADING CORP. v. UNITED STATES

C.D. 4290, Protest No. 66/42298-31186-65.

349 F.Supp. 1395 (1971)

DOLLAR TRADING CORP., Plaintiff, v. The UNITED STATES, Defendant.

United States Customs Court, Second Division.

November 1, 1971.


Attorney(s) appearing for the Case

Tompkins & Tompkins, Staten Island, N. Y. (Allerton deC. Tompkins, Staten Island, N. Y., of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen., Civ. Div., Customs Section, New York City (John A. Winters, Trial Atty., New York City), for defendant.

Before RAO, FORD, and NEWMAN, JJ.


RAO, Judge:

The merchandise involved in this case consists of two items, described on the invoice as wood hole saws and as metal hole saws, respectively.

The so-called wood hole saws were assessed with duty at 10 per centum ad valorem under item 649.49, Tariff Schedules of the United States, as interchangeable tools for hand tools or for machine tools, not suitable for cutting metal, other than hand tools or wire-drawing dies and extrusion dies for metal....

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