UNITED STATES v. J. GERBER & CO.

Customs Appeal No. 5378.

436 F.2d 1390 (1971)

The UNITED STATES, Appellant, v. J. GERBER & CO., Inc., et al., Appellees.

United States Court of Customs and Patent Appeals.

February 11, 1971.


Attorney(s) appearing for the Case

William D. Ruckelshaus, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Patrick D. Gill, New York City, for the U. S.

Alfred R. McCauley, Washington, D. C., attorney of record, for appellee; Graubard, Moskovitz & McCauley, Washington, D. C., of counsel.

Before RICH, ALMOND, BALDWIN and LANE, Judges, and NICHOLS, Judge, United States Court of Claims, sitting by designation.


NICHOLS, Judge.

This is an appeal by the United States, appellant, from a decision of the Third Division of the United States Customs Court, 62 Cust.Ct. 368, C.D. 3773. The consolidated protests, which were sustained, involved steel forgings imported from Germany into the port of Jacksonville, Florida, in 1964-66.

The trial court held that they were:

"* * * dutiable at 10.5 per centum ad valorem under the following TSUS item classification, as entered...

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