F. B. Vandegrift & Co. v. United States
United States Customs Court
1Opinion of the Court
WatsoN, Judge:
These protests consolidated for the purpose of trial, place in issue the classification of merchandise described as “Electric Christmas Garland”, “Christmas Lighting Sets”, imported from Hong Kong and Japan in 1964.1
The merchandise was classified pursuant to item 688.10 of the Tariff Schedules of the United States as “Christmas-tree lighting sets, with or without their bulbs, ’and wiring sets similar thereto,” dutiable at the rate of 20% ad valorem. Plaintiff, having abandoned other claims, claims classification pursuant to item 688.15 of said tariff schedules as other…
2Cases cited4 opinions
- New York Merchandise Co. v. United StatesUnited States Customs Court · 1942
- John V. Carr & Son, Inc. v. United StatesUnited States Customs Court · 1971
- New York Merchandise Co. v. United StatesUnited States Customs Court · 1946
- Gallagher & Ascher Co. v. United StatesUnited States Customs Court · 1966