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NEW YORK MERCHANDISE CO. v. UNITED STATES

C.D. 3081; Protests 63/23210-74664.

271 F.Supp. 308 (1967)

NEW YORK MERCHANDISE CO. et al. v. UNITED STATES.

United States Customs Court, Second Division.

August 10, 1967.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (S. Richard Shostak, Los Angeles, Cal., of counsel), for plaintiffs.

Carl Eardley, Acting Asst. Atty. Gen. (Avram Weisberger and Arthur H. Steinberg, New York City, trial attys.), for defendant.

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

RICHARDSON, Judge:

The merchandise of these protests consists of Christmas (tree) light sets of various sizes and uses which were imported at Los Angeles, Calif. from Japan, and classified in liquidation under the provision for electrical articles under 19 U.S.C.A., section 1001, paragraph 353 (paragraph 353, Tariff Act of 1930) as modified by T.D. 52739 at the duty rate of 13¾ per centum ad valorem. It is claimed by the plaintiffs-importers that the light sets...

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