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WEST BEND CO., DIV. OF DART INDUSTRIES v. U.S.

Court No. 81-07-00844.

703 F.Supp. 93 (1988)

The WEST BEND COMPANY, DIVISION OF DART INDUSTRIES, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

October 28, 1988.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn (Andrew P. Vance and Sandra Liss Friedman, New York City, of counsel), for plaintiff.

John R. Bolton, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Intern. Trade Field Office, New York City, Barbara M. Epstein, Commercial Litigation Branch, for defendant.

MEMORANDUM OPINION

WATSON, Judge:

This action raises the issue of the correct classification of an electric hot-air corn popper known as the "West Bend Poppery Model No. 5459" and imported between April, 1980 and January, 1981.

The merchandise was classified as a portable electro-thermic appliance under Item 684.20 of the Tariff Schedules of the United States ("TSUS") which, under a general heading listing various articles which use electricity to...

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