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WEST BEND CO. v. U.S.

No. 89-1218.

892 F.2d 69 (1989)

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

United States Court of Appeals, Federal Circuit.

December 19, 1989.

Attorney(s) appearing for the Case

Andrew P. Vance, Barnes, Richardson & Colburn, of New York City, argued for plaintiff-appellee. With him on the brief was Sandra Liss Friedman.

Barbara M. Epstein, Commercial Litigation Branch, Dept. of Justice, of New York City, argued for defendant-appellant. With her on the brief were Stuart E. Schiffer, Acting Asst. Atty. Gen., John R. Bolton, Asst. Atty. Gen., David M. Cohen, Director and Joseph I. Liebman, Atty. in charge, Intern. Trade Field Office.

Before BISSELL, ARCHER and MAYER, Circuit Judges.

ARCHER, Circuit Judge.

The United States appeals from the judgment of the United States Court of International Trade, 703 F.Supp. 93, (1988), that West Bend's hot-air popcorn poppers, known as the "Poppery Model No. 5459," are dutiable under item 688.431 of the Tariff Schedules of the United States (TSUS) at 5.3 percent ad valorem and not, as the United States Customs Service determined, under...

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