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HUMPHREYS v. UNITED STATES

Customs Appeal No. 5300.

407 F.2d 417 (1969)

Arthur J. HUMPHREYS, Packard-Bell Electronics, Appellants, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

March 6, 1969.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City; Glad & Tuttle, Los Angeles, Cal. (Joseph Schwartz, New York City, and Edward N. Glad, Los Angeles, Cal., of counsel), for appellants.

Edwin L. Weisl, Jr., Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Herbert P. Larsen, New York City, for the United States.

Before RICH, Acting Chief Judge, and Judges ALMOND, BALDWIN, KIRKPATRICK.

BALDWIN, Judge.

This is an appeal from the decision and judgment of the United States Customs Court, Second Division, 59 Cust.Ct. 231, C.D. 3128, overruling appellants' protest taken against the classification of certain wooden stereo cabinets for radio-phonograph combinations, used in the assembly of Packard-Bell Model RPC 30 consoles. The cabinets, which were imported from Canada and are stipulated to be in chief value of wood, were assessed at 15% ad valorem under...

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