PARTS MANUFACTURING ASSOCIATES, INC. v. UNITED STATES

C.D. 4552; Court Nos. 70/53017, 70/53022, 70/53023.

377 F.Supp. 1356 (1974)

PARTS MANUFACTURING ASSOCIATES, INC. v. UNITED STATES.

United States Customs Court.

July 17, 1974.


Attorney(s) appearing for the Case

Byrum, Byrum & Burris, Charlotte, N. C. (Robert N. Burris, Charlotte, N. C., of counsel), for plaintiff.

Carla A. Hills, Asst. Atty. Gen. (James Caffentzis, New York City, trial atty.), for defendant.


RE, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain aircraft passenger seats. The seats were manufactured in England and entered at the port of Charleston, South Carolina in 1969. At the trial, on plaintiff's motion, and without objection, Court Nos. 70/53017, 70/53022, and 70/53023, were consolidated.

The seats were classified by the customs officials under item 727.55 of the Tariff Schedules...

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