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ARMBEE CORPORATION v. UNITED STATES

C.D. 3278; Protest No. 66/2244-108783.

279 F.Supp. 438 (1968)

ARMBEE CORPORATION, and W. J. Byrnes & Co., Inc. v. UNITED STATES.

United States Customs Court, First Division.

February 6, 1968.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal., and Barnes, Richardson & Colburn, New York City, Assoc. counsel (Joseph Schwartz, New York City, George R. Tuttle, San Francisco, Cal., and Earl R. Lidstrom, New York City, of counsel), for plaintiffs.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Bernard J. Babb, New York City, trial attorney), for defendant.

Before WATSON and BECKWORTH, Judges.

WATSON, Judge:

The protest in this case involves an importation of certain plastic artificial flowers described on the invoice as "AP/37 Poinsettia Branch", "AP/36 Poinsettia Spray", and "AP/1 Poinsettia Spray". It was stipulated that the involved articles are in chief value of plastic (R. 3).

The merchandise in question was classified under item 748.20 of the Tariff Schedules of the United States and assessed with duty at the rate of 28 per centum ad valorem...

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