ALEX W. BLOCK COMPANY v. UNITED STATES

C.D. 3644; Protest No. 63/11696-13535.

294 F.Supp. 316 (1968)

ALEX W. BLOCK COMPANY v. UNITED STATES.

United States Customs Court, First Division.

December 18, 1968.


Attorney(s) appearing for the Case

Schwartz & Lidstrom, Chicago, Ill. (Barnes, Richardson & Colburn, New York City, Earl R. Lidstrom and Joseph Schwartz, Chicago, Ill., of counsel), for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Morris Braverman and Arthur E. Schwimmer, New York City, trial attorneys), for defendant.

Before WATSON and MALETZ, Judges.


MALETZ, Judge:

This case involves the proper tariff classification of plastic spiral garlands which were described on the special customs invoice as "Christmas tree ornaments." The articles were assessed with duty at the rate of 35 percent, under paragraph 1513 of the Tariff Act of 1930, as modified, by similitude to garlands wholly or in chief value of tinsel wire, lame or lahn, bullions or metal threads.

Plaintiff claims that the collector's classification...

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