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CASTELAZO & ASSOC., ATWOOD IMPORTS, INC. v. UNITED STATES

C.D. 4027; Protests 65/19582-79305, etc.

314 F.Supp. 38 (1970)

CASTELAZO & ASSOCIATES, ATWOOD IMPORTS, INC., et al. v. UNITED STATES.

United States Customs Court, Second Division.

June 2, 1970.

Attorney(s) appearing for the Case

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

William D. Ruckelshaus, Asst. Atty. Gen. (Glenn E. Harris, and Velta Melnbrencis, New York City, trial attorneys), for defendant.

Before RAO, FORD, and ROSENSTEIN, Judges.

ROSENSTEIN, Judge:

The merchandise involved in the consolidated protests herein consists of various types of woodworking machines, each imported with one or more electric motors. The machines and accompanying motors were appraised as entireties, and assessed for duty at 13¾ or 12½ per centum ad valorem, depending on the date of entry, as "Articles having as an essential feature an electrical element or device, * * * finished or unfinished, wholly or in chief...

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