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DE LAVAL SEPARATOR CO. v. UNITED STATES

C.D. 4693; Court No. 72-6-01352.

434 F.Supp. 656 (1977)

The DE LAVAL SEPARATOR COMPANY v. UNITED STATES.

United States Customs Court.

April 15, 1977.

Attorney(s) appearing for the Case

Rode & Qualey, New York City (John S. Rode and Michael S. O'Rourke, New York City, of counsel), for the plaintiff.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D.C. (Steven P. Florsheim, New York City, trial attorney), for the defendant.

FORD, Judge.

This action presents for determination the proper classification of certain merchandise described on the invoice as "FARM TANKS WITHOUT REFRIGERATION UNITS." They were classified by Customs under item 661.35 TSUS as "refrigerators and refrigerating equipment, whether or not electric, and parts thereof" and consequently assessed with duty at 6 per centum ad valorem.

Plaintiff contends said merchandise...

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