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KOBATA v. UNITED STATES

C. D. 4213; Protest Nos. 68/45792-23069 and 68/33923-22956.

326 F.Supp. 1397 (1971)

Sanji KOBATA et al. v. UNITED STATES.

United States Customs Court, First Division.

May 6, 1971.

Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal. (Edward N. Glad, Los Angeles, Cal., of counsel), for plaintiffs.

L. Patrick Gray, III, Asst. Atty. Gen. (Bernard J. Babb, New York City, and Ralph A. Bontempo, New York City, trial attorneys), for defendant.

Before WATSON, MALETZ, and RE, Judges.

RE, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan in 1967. It is described on the invoices as "folding screen (byobu)" or "paper screen, 4-panels". The merchandise was classified by the customs officials as wood screens under item 206.67 of the Tariff Schedules of the United States, and was assessed with duty at the rate of 40 per centum ad valorem. The...

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