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WICO CORPORATION v. UNITED STATES

C.D. 3376; Protest No. 66/30718-1664.

282 F.Supp. 798 (1968)

WICO CORPORATION v. UNITED STATES.

United States Customs Court, First Division.

March 27, 1968.

Attorney(s) appearing for the Case

Schwartz & Lidstrom, Chicago, Ill. (Earl R. Lidstrom and Joseph Schwartz, Chicago, Ill., of counsel), for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Irving A. Mandel and Alfred A. Taylor, Jr., New York City, trial attys.), for defendant.

Before WATSON and MALETZ, Judges.

MALETZ, Judge:

The issue in this case concerns the proper classification of ebonite balls measuring 4½ inches in diameter which are used in coin-operated bowling machines. The articles were classified by the collector of customs under Item 735.12 of the Tariff Schedules of the United States as "Other balls for games * * * not provided for in the foregoing provisions of this subpart" and assessed with duty at the rate of 15 percent ad valorem. Plaintiff claims...

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