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C. S. EMERY & COMPANY v. UNITED STATES

C.D. 3426; Protest 65/16294-4329.

283 F.Supp. 932 (1968)

C. S. EMERY & COMPANY, Inc. v. UNITED STATES.

United States Customs Court, Third Division.

April 24, 1968.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz and James S. O'Kelly, New York City, of counsel), for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Arthur H. Steinberg, New York City, trial attorney), for defendant.

Before RICHARDSON and LANDIS, Judges.

LANDIS, Judge:

The relatively broad issue in this protest is whether entry merchandise described as "Asphalt Saturated Asbestos Felt Perforated" should be classified as an article of asbestos, not specially provided for, dutiable at 9 per centum ad valorem, under TSUS item 518.51, as it was in liquidation, or, more properly, as building paper or building paper-felt, dutiable at 5 per centum ad valorem under TSUS item 251.05, as plaintiff claims. If the merchandise...

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