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NEW YORK MERCHANDISE, INC. v. UNITED STATES

Custom Appeal No. 5434.

459 F.2d 1047 (1972)

NEW YORK MERCHANDISE, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

May 25, 1972.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal., attorneys of record, for appellant; Leonard M. Fertman, Los Angeles, Cal., of counsel.

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Susan C. Cassell, New York City, for the United States.

Before RICH, ALMOND, BALDWIN, and LANE, Judges, and RE, Judge, United States Customs Court, sitting by designation.

RE, Judge.

The question presented on this appeal is whether the Customs Court1 erred in overruling the importer's protest to the classification of certain merchandise under item 544.51 of the Tariff Schedules of the United States, as "Mirrors * * * Not over 1 sq. ft. in reflecting area" dutiable at 33% ad valorem. Appellant contends that the merchandise should properly be classified under item 544.54, TSUS, as "Mirrors * * * Over 1 sq...

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