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ALBERT KESSLER & CO. v. UNITED STATES

C.D. 3624; Protests 65/9316-104060, 65/16724-106607.

292 F.Supp. 404 (1968)

ALBERT KESSLER & CO., Arthur J. Fritz & Co. v. UNITED STATES.

United States Customs Court, Second Division.

November 20, 1968.

Attorney(s) appearing for the Case

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

Edwin L. Weisl, Jr., Asst. Atty. Gen., (Harold L. Grossman and Owen J. Rader, New York City, trial attorneys), for defendant.

Before RAO and FORD, Judges, and OLIVER, Senior Judge.

OLIVER, Judge:

The merchandise involved in the protests herein consists of certain cast iron lanterns, identified in the invoices as PL 119 Lantern, PL 119 Owl Lantern, and PL 124 Garden Ornament, which were assessed at 19 percent ad valorem under item 653.40 of the Tariff Schedules of the United States (TSUS), as other illuminating articles and parts thereof of base metal.

Plaintiffs claim that the articles are...

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