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R. W. SMITH & CO., INC. v. UNITED STATES

C.D. 4663; Court Nos. 71-10-01250 and 71-10-01251.

415 F.Supp. 895 (1976)

R. W. SMITH & CO., INC. v. UNITED STATES.

United States Customs Court.

June 28, 1976.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Edward F. Christopher, New York City, of counsel), for plaintiff.

Rex E. Lee, Asst. Atty. Gen., Washington, D.C. (Carol A. Calhoun), New York City, for defendant.

C.D. 4663; Court Nos. 71-10-01250 and 71-10-01251 on spring clothespins.

MALETZ, Judge:

The above actions, which are before the court on cross-motions for summary judgment, are hereby ordered consolidated pursuant to rule 10.3(a) inasmuch as they involve the same plaintiff-importer, the same merchandise and the same issues of law.

The merchandise in question consists of spring clothespins assessed with duty at 20 cents per gross under paragraph 412...

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