HENRY A. WESS, INC. v. UNITED STATES

C.D. 4706; Court No. 67/49679-8027.

434 F.Supp. 650 (1977)

HENRY A. WESS, INC. v. UNITED STATES.

United States Customs Court.

July 11, 1977.


Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City, for plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C. (David M. Cohen, Chief, Customs Section, and William F. Atkin, New York City, trial atty.), for defendant.


RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan. The customs invoices described the merchandise as "mechanical device whiskey bottle" and "battery operated mechanical device for bottles."

The merchandise was classified by the customs officials as "[t]oys, and parts of toys, not specially provided for: * * * Other," under item 737.90 of the Tariff...

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