DAVIES, TURNER & COMPANY v. UNITED STATES

C.D. 2979; Protest Nos. 62/9813-91838, 62/9814-91877, and 62/12934-92047.

268 F.Supp. 479 (1967)

DAVIES, TURNER & COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court, Second Division.

April 24, 1967.


Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City, for plaintiff.

Barefoot Sanders, Asst. Atty. Gen. (Charles P. Deem, New York City, trial attorney), for defendant.

Before RAO and FORD, Judges.


RAO, Chief Judge:

The court is here called upon to determine the proper tariff classification for customs duty purposes of certain merchandise covered by the three protests enumerated above, which protests have been consolidated for purposes of trial.

The merchandise involved is described on the commercial invoices accompanying the entries as "Plastic HO Gas Street Lamps (Set of 3 pcs.)." Upon importation at the port of Philadelphia, the customs officials...

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