Cragstan Industries, Inc. v. United States

U.S. Customs Court

Cragstan Industries, Inc. v. United States

59 Cust. Ct. 472, 1967 Cust. Ct. LEXIS 2109

CourtUnited States Customs Court

DecidedNovember 14, 1967

DocketC.D. 3195

StatusPublished

This text of 59 Cust. Ct. 472 (Cragstan Industries, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cragstan Industries, Inc. v. United States, 59 Cust. Ct. 472, 1967 Cust. Ct. LEXIS 2109 (cusc 1967).

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Opinion

Watson, Judge:

This protest has been submitted for decision on a written stipulation, reading as follows:

It is hereby stipulated and agreed by and between counsel for the Plaintiff and the Assistant Attorney General for the United States, Defendant, that the items marked “A” and initialed IJW by Commodity Specialist I. J. Williamsen on the invoice accompanying the entry covered by the above-mentioned protest, which were classified under Item 737.90 of the Tariff Schedules of the United States, consist of game machines having mechanical controls for manipulating the action. Plaintiff limits its protest to the claim for classification under Item 734.20 of said Tariff Schedules.

The above protest is submitted on this stipulation.

This undisputed statement of the facts is sufficient to remove the present merchandise from the classification given by the collector and to establish the proper classification, as claimed by the plaintiff, to be under item 734.20 of the Tariff Schedules of the United States as game machines having mechanical controls for manipulating the action and carrying a dutiable rate of 11.5 per centum ad valorem. To the extent indicated the protest is sustained and judgment will be rendered accordingly.

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Watson, Judge:

This protest has been submitted for decision on a written stipulation, reading as follows:

It is hereby stipulated and agreed by and between counsel for the Plaintiff and the Assistant Attorney General for the United States, Defendant, that the items marked “A” and initialed IJW by Commodity Specialist I. J. Williamsen on the invoice accompanying the entry covered by the above-mentioned protest, which were classified under Item 737.90 of the Tariff Schedules of the United States, consist of game machines having mechanical controls for manipulating the action. Plaintiff limits its protest to the claim for classification under Item 734.20 of said Tariff Schedules.

The above protest is submitted on this stipulation.

This undisputed statement of the facts is sufficient to remove the present merchandise from the classification given by the collector and to establish the proper classification, as claimed by the plaintiff, to be under item 734.20 of the Tariff Schedules of the United States as game machines having mechanical controls for manipulating the action and carrying a dutiable rate of 11.5 per centum ad valorem. To the extent indicated the protest is sustained and judgment will be rendered accordingly.

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Bluebook (online)

59 Cust. Ct. 472, 1967 Cust. Ct. LEXIS 2109, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cragstan-industries-inc-v-united-states-cusc-1967.