JAMES S. BAKER (IMPORTS) CO. v. UNITED STATES

C.D. 3048; Protest Nos. 62/15654-96121, etc.

270 F.Supp. 179 (1967)

JAMES S. BAKER (IMPORTS) CO., and Ted L. Rausch et al. v. UNITED STATES.

United States Customs Court, Second Division.

June 28, 1967.


Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (George R. Tuttle, San Francisco, Cal., of counsel), for plaintiffs.

Carl Eardley, Acting Asst. Atty. Gen. (Bernard J. Babb, New York City, trial atty.), for defendant.

Before RAO, Chief Judge, and FORD and LANDIS, Judges.


LANDIS, Judge:

The merchandise of these protests, consolidated for trial, consists of what the entry invoices in part describe as "sledges" and "sledgehammers," of various weights, some with wooden handles, some with only the sledge head and no handle. One of the shipments came from West Germany, the other from Japan. Both were entered at San Francisco where they were classified as hammers, dutiable at 22½ per centum...

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