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UNITED STATES v. L. BATLIN & SON, INC.

Custom Appeal No. 5521.

487 F.2d 916 (1973)

The UNITED STATES, Appellant, v. L. BATLIN & SON, INC., Appellee.

United States Court of Customs and Patent Appeals.

December 6, 1973.

Attorney(s) appearing for the Case

Harlington Wood, Jr., Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Joseph I. Liebman, New York City, for the United States.

Earl R. Lidstrom, Irving Levine, New York City (Barnes, Richardson & Colburn), New York City, attorneys of record, for appellee.

Before MARKEY, C. J., and RICH, BALDWIN, LANE and MILLER, JJ.

BALDWIN, Judge.

This appeal is from the decision and judgment of the United States Customs Court1 granting the importer's motion for summary judgment upon his classification protest.

The merchandise consists of half birdcages with flowers and lights therein, which were classified under item 653.40 of the Tariff Schedules of the United States (TSUS) as "[i]lluminating articles * * *: Other" and assessed at 19 per centum ad valorem...

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