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UNITED STATES v. PORTER

No. 80-32.

645 F.2d 52 (1981)

The UNITED STATES, Appellant, v. David E. PORTER, Appellee.

United States Court of Customs and Patent Appeals.

March 12, 1981.

Attorney(s) appearing for the Case

Alice Daniel, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Director, Joseph I. Liebman, New York City, Attorney in charge, Madeline B. Kuflik, New York City, of counsel, for appellant.

Barry E. Cohen, Washington, D. C., for appellee.

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

MARKEY, Chief Judge.

The Government appeals from the judgment and order of the United States Customs Court (now the Court of International Trade),1 sustaining David E. Porter's (Porter's) classification protest relating to imported rapid transit seats. Judge Landis held proper a classification under item 690.40 (TSUS), parts of rail vehicles or cars, disapproving the classification under item 727...

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