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SEAGULL MARINE v. UNITED STATES

C.D. 4814. No. 78-9-01574.

475 F.Supp. 158 (1979)

SEAGULL MARINE, Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

August 1, 1979.

Attorney(s) appearing for the Case

Glad, Tuttle & White, Los Angeles, Cal. (Edward N. Glad, Los Angeles, Cal., on the briefs), for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, Field Office for Customs Litigation, New York City (Susan C. Cassell, New York City, on the brief), for defendant.

On Plaintiff's Motion and Defendant's Cross-Motion for Summary Judgment

RICHARDSON, Judge:

The merchandise in this action consists of inflatable liferafts exported from England and entered at Los Angeles-Long Beach, California, in March, 1977. The liferafts were classified in liquidation under TSUS item 696.05 as modified as yachts or pleasure boats, valued not over $15,000 each, at the duty rate of 2 per centum ad valorem. The importer contends...

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