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INTERNATIONAL COMPONENTS CORP. v. U.S.

Court No. 79-12-01796.

669 F.Supp. 1090 (1987)

INTERNATIONAL COMPONENTS CORP., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

August 25, 1987.

Attorney(s) appearing for the Case

Mandel & Grunfeld, Steven P. Florsheim, New York City, for plaintiff.

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in charge, Intern. Trade Field Office, Commercial Litigation Branch, Paula N. Rubin, New York City, for defendant.

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan, and described on the customs invoices as "fractional horsepower direct current permanent magnet motors."

The merchandise was classified by the Customs Service as motors "of under 1/40 horsepower," under item 682.25 of the Tariff Schedules of the United States (TSUS). Consequently, it was assessed...

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