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TWIN WINTONS v. UNITED STATES

C.D. 4594; Court No. 72-5-01088.

395 F.Supp. 1397 (1975)

The TWIN WINTONS v. UNITED STATES.

United States Customs Court.

April 24, 1975.

Attorney(s) appearing for the Case

Glad, Tuttle & White, Los Angeles, Cal. (Edward N. Glad, Los Angeles, Cal., of counsel), for plaintiff.

Irving Jaffe, Acting Asst. Atty. Gen. (David A. Ast and Frank J. Desiderio, New York City, trial attorneys), for defendant.

Lamb & Lerch, New York City (David A. Golden, New York City), amicus curiae.

RICHARDSON, Judge:

The merchandise in this case, described on the invoices as "Hillbilly Decanters" and tops and "Rebel Yell Horseman Decanters" and tops, and exported from Japan, was entered at the port of New Orleans, La., between July, 1969 and May, 1970, and classified in liquidation under TSUS item 533.71 as modified by T.D. 68-9 as nonbone chinaware decanters at the duty rate of 36 per centum or 31 per centum ad valorem, depending upon date of...

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