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UNITED STATES v. ALTIERI

Customs Appeal No. 5514.

500 F.2d 1165 (1974)

The UNITED STATES, Appellant, v. J. M. ALTIERI, a/c Antonio Roig Sucesores S. En C., Appellee.

United States Court of Customs and Patent Appeals.

June 27, 1974.

Attorney(s) appearing for the Case

Irving Jaffe, Acting Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Wesley K. Caine, New York City, attorneys of record, for the United States.

Siegel, Mandell & Davidson, Joshua M. Davidson, Brian S. Goldstein, New York City, attorneys of record, for appellee.

Before MARKEY, Chief Judge, and RICH, BALDWIN, LANE and MILLER, Judges.

RICH, Judge.

This appeal is from the decision and judgment of the United States Customs Court, Third Division, 68 Cust.Ct. 169, C.D. 4355 (1972), sustaining appellee's protest against the classification of certain copper tubes imported from Mexico to San Juan, Puerto Rico, under TSUS 613.02 as seamless copper tubes. The Customs Court held the merchandise classifiable under TSUS 666.20 as parts of machinery for use in the manufacture of sugar. We reverse.

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