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AMICO, INC. v. UNITED STATES

C.D. 4723; Court No. 73-11-03155.

447 F.Supp. 444 (1977)

AMICO, INC. v. UNITED STATES.

United States Customs Court.

December 9, 1977.

Attorney(s) appearing for the Case

Tompkins & Davidson, New York City (Allerton deC. Tompkins, New York City, of counsel), for plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C. (Sheila N. Ziff, trial atty., New York City), for defendant.

On Plaintiff's Motion and Defendant's Cross-Motion for Summary Judgment

MALETZ, Judge:

This action which is before the court on cross-motions for summary judgment involves the dutiable status of articles imported from Japan via the port of Philadelphia during the latter part of 1972 which were invoiced as "Lucite Musical Dancing Couple in Plastic Dome" with or without additional words of description. The article itself is composed of a music box mechanism...

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