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SEARS, ROEBUCK AND CO. v. UNITED STATES

C.D. 4492; Court No. 69/1651-39008-68.

371 F.Supp. 1073 (1973)

SEARS, ROEBUCK AND CO. v. UNITED STATES.

United States Customs Court.

December 14, 1973.

Attorney(s) appearing for the Case

Lane, Young & Fox, New York City (Ellsworth F. Qualey, New York City, of counsel), for plaintiff.

Irving Jaffe, Acting Asst. Atty. Gen. (Steven P. Florsheim, trial atty., New York City), for defendant.

LANDIS, Judge:

The issue in this case presented by the cross-motions of both sides for summary judgment1 is whether the instant merchandise, imported from Japan and represented by the description on the invoice as "Leatherette Ballerina Box— Stock No. 4837", was properly classified by customs as articles not specially provided for of a type used for household use, of metal, under TSUS item 654.20,2 or...

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