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ESCO MFG. CO. v. UNITED STATES

Customs Appeal No. 75-27.

530 F.2d 949 (1976)

ESCO MANUFACTURING CO., aka J. Hofert Co., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

February 26, 1976.

Attorney(s) appearing for the Case

Robert Glenn White, Glad, Tuttle & White, Los Angeles, Cal., attorney of record, for appellant.

Rex E. Lee, Asst. Atty. Gen., Washington, D.C., Andrew P. Vance, Chief, Customs Section, Max F. Schutzman, New York City, for the United States.

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

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, 74 Cust.Ct. 57, C.D. 4585, 393 F.Supp. 608 (1975), sustaining the classification of certain electric filament lamps, imported from Japan, as "Christmas-tree lamps" under TSUS item 686.30. We affirm.

The articles, invoiced as C-9 1/4 type, 120 volt "Christmas Light Bulbs" or "Christmas Bulbs," are small, 10-watt, intermediate-base bulbs, specifically...

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