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ESCO MANUFACTURING CO. v. UNITED STATES

Court No. 72-1-00240; C.D. 4585.

393 F.Supp. 608 (1975)

ESCO MANUFACTURING CO., aka J. Hofert Co. v. UNITED STATES.

United States Customs Court.

February 11, 1975.

Attorney(s) appearing for the Case

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

Carla A. Hills, Asst. Atty. Gen. (Joseph I. Liebman, New York City, trial atty.), for defendant.

MALETZ, Judge:

This case involves the proper tariff classification of electric filament lamps scribed on the invoices as C-9¼ type, 120 volt "Christmas Light Bulbs" or "Christmas Bulbs."1 The articles — which were imported from Japan via the port of Los Angeles in 1970 and 1971 — were classified by the government under item 686.30 of the tariff schedules as "Christmas-tree lamps" and assessed duty at the rate of 10 percent...

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