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ALBERT E. PRICE, INC. v. UNITED STATES

Customs Appeal No. 5507.

476 F.2d 1354 (1973)

ALBERT E. PRICE, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

May 3, 1973.

Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City, atty. of record, for appellant.

Harlington Wood, Jr., Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Michael S. O'Rourke, New York City, for United States.

Before MARKEY, Chief Judge, RICH, BALDWIN, and LANE, Judges, and ALMOND, Senior Judge.

ALMOND, Senior Judge.

This is an appeal by the importer from the decision and judgment of the United States Customs Court, 68 Cust. Ct. 50, C.D. 4334 (1972), wherein certain spice cabinets were held to have been properly classified under item 206.97 of the Tariff Schedules of the United States (TSUS) as household utensils of wood and assessed with a duty of 16 2/3 per centum ad valorem.

The involved merchandise consists of "Thoma-Wood Wall Spice Set wood cabinet...

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