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UNITED STATES v. BRUCKMANN

Appeal Nos. 77-26, 77-30.

582 F.2d 622 (1978)

The UNITED STATES, Appellant, v. Paul M. W. BRUCKMANN, Appellee. Paul M. W. BRUCKMANN, Cross-Appellant, v. The UNITED STATES, Cross-Appellee.

United States Court of Customs and Patent Appeals.

August 17, 1978.

Attorney(s) appearing for the Case

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Chief, Customs Section, Glenn E. Harris, New York City, for the U. S.

Paul M. W. Bruckmann, pro se.

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

BALDWIN, Judge.

The United States appeals from the order of the Customs Court, 78 Cust.Ct. 155, C.D. 4702, 435 F.Supp. 1219 (1977), granting plaintiff's (hereinafter Bruckmann) cross-motion for summary judgment on the basis of its holding that incandescent gas lamp parts are properly classified under item 653.30, Tariff Schedules of the United States (TSUS) rather than under residual item 653.39, TSUS. We reverse.

Bruckmann...

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