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UNITED STATES v. LIEBERT

Customs Appeal No. 5395.

450 F.2d 1405 (1971)

The UNITED STATES, Appellant, v. C. F. LIEBERT, Customhouse Broker, Appellee.

United States Court of Customs and Patent Appeals.

November 24, 1971.

Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal., attorneys of record, for appellee. George R. Tuttle, Los Angeles, Cal., of counsel.

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Robert Blanc, New York City, for United States.

Before WORLEY, Chief Judge, and RICH, ALMOND, BALDWIN and LANE, Judges.

WORLEY, Chief Judge.

The Government appeals from the judgment of the Customs Court1 which sustained the importer's protest against the classification of merchandise described as back-up roll assemblies.

The assemblies were classified under item 674.53, TSUS, as parts of machine tools, but the Customs Court found them properly classifiable under item 674.55, TSUS, as accessories which are machines and are used with machine tools...

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