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CENGAR U. S., INC. v. UNITED STATES

C.D. 3762; Protest No. 65/19717-80501.

298 F.Supp. 504 (1969)

CENGAR U. S., INC. v. UNITED STATES.

United States Customs Court, Second Division.

April 7, 1969.

Attorney(s) appearing for the Case

Glad & Tuttle, Los Angeles, Cal. (Robert Glenn White, Los Angeles, Cal., of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Steven R. Sosnov, New York City, trial attorney), for defendant.

Before RAO, Chief Judge, FORD, Judge, and OLIVER, Senior Judge.

OLIVER, Senior Judge:

The merchandise involved in this protest consists of certain "Cengar Air Operated Saws" imported from England. The collector of customs classified them as machine tools under paragraph 372 of the Tariff Act of 1930, as modified by T.D. 51802, and assessed duty at the rate of 15 per centum ad valorem.

The plaintiff challenges the classification, claiming that the said Cengar saw is not a machine tool, and is properly classifiable under...

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