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SANYO ELEC. INC. v. UNITED STATES

C.D. 4855; Court No. 75-9-02446.

496 F.Supp. 1311 (1980)

SANYO ELECTRIC INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

May 12, 1980.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, P. C., New York City (Peter Jay Baskin, New York City, at the trial; Gail T. Cumins, New York City, with him on brief), for plaintiff.

Alice Daniel, Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, Field Office for Customs Litigation, New York City (Edmund F. Schmidt, New York City, at the trial; Susan Handler-Menahem, Teaneck, N. J., on brief), for defendant.

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of imported merchandise described on the invoices as "Power Failure Lights." The power failure lights were classified by the customs officials as "flashlights" under item 683.70 of the Tariff Schedules of the United States (TSUS). Consequently, they were assessed with duty at the rate of 35 per centum ad valorem.

Plaintiff protests that classification...

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