Gimbel Bros. v. United States

Maletz, Judge:

This is a motion by plaintiff for summary judgment in four consolidated actions. The question involved concerns the proper tariff classification of merchandise imported in 1964 and 1965 which, the parties agree, consisted of and was described in the invoices as:

Racing car set1 with over & under track chicane, lap counter, start & finish gates, 2 Cooper sports racing cars, 20 pcs. track, spare contacts; Stock car road set2 with two (2) switches, remote control and with triple oval layout track; and Mini-Sport El.3

The imported merchandise was assessed at the rate of 35 percent ad…