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NIPPON KOGAKU (USA), INC. v. UNITED STATES

No. 81-29.

673 F.2d 380 (1982)

NIPPON KOGAKU (USA), INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

Rehearing Denied April 15, 1982.

Attorney(s) appearing for the Case

Joel K. Simon and Margaret H. Sachter, New York City, for appellant.

Steven P. Florsheim and Robert B. Sherman, New York City, for amicus curiae.

J. Paul McGrath, Asst. Atty. Gen., David M. Cohen, Director, Joseph I. Liebman, Attorney-in-Charge, and Jerry P. Wiskin, New York City, for appellee.

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

MARKEY, Chief Judge.

Nippon Kogaku (Kogaku) appeals from the judgment of the United States Court of International Trade sustaining the classification of Slit-Lamp Microscopes under item 709.05, Tariff Schedules of the United States (TSUS) and refusing classification under item 708.73 (TSUS). We affirm.

Background

The subject merchandise was imported from Japan by Kogaku and entered at New York in July 1972 and January 1975. Upon liquidation...

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