F. J. Strauss Co. v. United States

Landis, Judge:

In this action, plaintiff has filed a motion for summary judgment asking that its claim be sustained that the imported merchandise, junior golf sets, is properly classifiable as other golf equipment and parts, under TSUS item 734.77.

Customs had classified the merchandise as toys and parts of toys under TSUS item 737.90. The defendant in opposing plaintiff’s motion for summary judgment points out that plaintiff, contrary to rule 8.2(b) of this court, has not annexed to its motion for summary judgment a statement of material facts as to which there is no genuine issue for trial,…