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RBW INC. v. UNITED STATES

Appeal No. 86-1033.

806 F.2d 249 (1986)

RBW INC., Per C.J. Tower & Sons of Buffalo, Inc., Appellee, v. The UNITED STATES, Appellant.

United States Court of Appeals, Federal Circuit.

December 5, 1986.

Attorney(s) appearing for the Case

Barbara M. Epstein, Commercial Litigation Branch, Dept. of Justice, New York City, argued for appellant. With her on the brief were Richard K. Willard, Asst. Atty. Gen., David M. Cohen, Director, Washington, D.C. and Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, New York City.

Steven P. Florsheim, Mandel & Grunfeld, New York City, argued, for appellee.

Before DAVIS, SMITH, and NIES, Circuit Judges.

EDWARD S. SMITH, Circuit Judge.

In the proceedings before the United States Court of International Trade, the issue was whether imported books of crossword puzzles, word games, and search-a-word puzzles were properly classified as "puzzles" under item 735.20 of the Tariff Schedules of the United States (TSUS), or as "books not specially provided for" under item 270.25, TSUS. The trial court held that "books of printed word puzzles are properly classified under item...

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