Stella D'Oro Biscuit Co. v. United States

This appeal is from the judgment of the Customs Court which sustained classification of an imported bakery oven under item 661.30 TSUS, as modified by T.D. 68-9. 79 Cust. Ct. 28, C.D. 4709, 436 F. Supp. 398 (1977). After a thorough consideration of appellant’s arguments, we are in full agreement with the opinion of the Customs Court, authored by Judge Newman, and, accordingly, we adopt it as our own.

We agree with appellant that the issue of the doctrine of entireties was before the Customs Court, but it seems clear to us that Judge Newman correctly treated the issue. Appellant’s position that…