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UNITED STATES v. BORDER BROKERAGE COMPANY

Customs Appeal No. 5440.

461 F.2d 1383 (1972)

The UNITED STATES, Appellant, v. BORDER BROKERAGE COMPANY, Inc., Appellee.

United States Court of Customs and Patent Appeals.

June 15, 1972.

Attorney(s) appearing for the Case

L. Patrick Gray, III, Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Michael M. Hunter, New York City, for the United States.

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

Before RICH, ALMOND, BALDWIN and LANE, Judges.

BALDWIN, Judge.

This appeal is from the decision and judgment of the Customs Court, First Division, sustaining appellee's protest concerning the classification of certain plastic planting bullets, used for planting and growing trees. The opinion of the Customs Court, familiarity with which is assumed, appears at 65 Cust.Ct. 277, C.D. 4089 (1970). The court held that the merchandise qualified for duty-free entry under item 666.00, TSUS, as "agricultural implements...

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