UNITED STATES v. STAR INDUSTRIES, INC.

Customs Appeal No. 5454.

462 F.2d 557 (1972)

The UNITED STATES v. STAR INDUSTRIES, INC.

United States Court of Customs and Patent Appeals.

June 22, 1972.


Attorney(s) appearing for the Case

L. Patrick Gray, III, Asst. Atty. Gen., Alan S. Rosenthal, William D. Appler, Washington, D. C., for the United States.

Barnes, Richardson & Colburn, New York City, attorneys of record, for appellee; J. Bradley Colburn, James F. Donnelly, Irving Levine, New York City, of counsel.

Before RICH, ALMOND, BALDWIN, and LANE, Judges and RE, Judge, United States Customs Court, sitting by designation.


BALDWIN, Judge.

This appeal is from the decision and judgment of the United States Customs Court, Third Division,1 sustaining a protest by Star Industries against the amount of duty assessed on brandy imported from Spain. The brandy had been classified under item 945.16, TSUS. The Customs Court ruled that it should have been classified under item 168.20, TSUS. The pertinent parts of the Tariff Schedules read as follows:

Schedule...

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