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ROCKWELL IMPORT CORP. v. UNITED STATES

C.D. 4664; Court Nos. 66/36518, etc.

422 F.Supp. 279 (1976)

ROCKWELL IMPORT CORPORATION v. UNITED STATES.

United States Customs Court.

June 28, 1976.

Attorney(s) appearing for the Case

Busby Rivkin Sherman Levy & Rehm, Washington, D. C. (Joseph S. Kaplan, Washington, D. C., of counsel), for plaintiff.

Rex E. Lee, Asst. Atty. Gen., Washington, D. C. (Steven P. Florsheim, New York City, and Sidney N. Weiss, Washington, D. C., trial attorneys), for defendant.

RICHARDSON, Judge:

The merchandise in this case, described on the invoices as Gianduja Sweet Chocolate Coating, was manufactured in Neuchatel, Switzerland, and exported therefrom between September, 1963, and January, 1966, in 66-pound blocks. Upon entry at the port of New York, the merchandise was classified in liquidation under item 156.47, TSUS, as confectioners' coatings and other products (except confectionery) at the duty rate of 5 per centum ad valorem.<...

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