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CARLING ELEC. CO. v. UNITED STATES

Court No. 77-9-03536-S.

592 F.Supp. 667 (1984)

CARLING ELECTRIC CO. (Carlingswitch, Inc.), Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

May 31, 1984.

Attorney(s) appearing for the Case

Shaw & Stedina, New York City (Charles P. Deem, New York City, at trial and on brief), for plaintiff.

Richard K. Willard, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, Commercial Lit. Branch, New York City (Michael P. Maxwell, New York City, at trial and on brief), for defendant.

LANDIS, Senior Judge.

This action involves two articles of electrical merchandise imported from Mexico and entered at the Port of Brownsville, Texas in 1976.

Customs classified the imported indicator lights as electrical articles or electrical parts of articles pursuant to Item 688.40 of the Tariff Schedules of the United States (TSUS), dutiable at the rate of 5.5% ad valorem and, classified the imported alleged switches as electrical articles, or parts of...

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