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J. E. BERNARD & CO. v. UNITED STATES

C.D. 3372; Protest No. 66/78389-242.

282 F.Supp. 476 (1968)

J.E. BERNARD & CO., Inc. v. UNITED STATES.

United States Customs Court, Second Division.

March 26, 1968.

Attorney(s) appearing for the Case

Schwartz & Lidstrom, Chicago, Ill., (Barnes, Richardson & Colburn, New York City, and Joseph Schwartz, Chicago, Ill., of counsel), for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen., (Irving A. Mandel and Owen J. Rader, New York City, trial attorneys), for defendant.

Before RAO, FORD and BECKWORTH, Judges.

BECKWORTH, Judge:

The merchandise involved in this case is described on the invoice as "PEM Water Fountain Nozzles made out of brass & bronze." Five items are listed: PEM #11A Fountainheads; PEM #11B Fountainheads; PEM #643 Aerating Jets; PEM #2001-A½" Adapter; and PEM #33-2 Cluster Jet. The merchandise was imported from Canada and entered at the port of Chicago on June 15, 1964. It was assessed with duty at 1.275 cents per pound and 15 per centum ad valorem...

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