Sears, Roebuck & Co. v. United States

Landis, Judge:

The issue in this case presented by the cross-motions of both sides for summary judgment1 is whether the instant merchandise, imported from Japan and represented by the descrip*169tion on the invoice as “Leatherette Ballerina Box - Stock No. 4837”, was properly classified by customs as articles not specially provided for of a type used for household use, of metal, under TSUS item 654.20,2 or should be classified, as claimed by plaintiff in its complaint, as jewelry boxes of wood under TSUS item 204.50.3

Incorporated in the imported box in question is a musical movement which is wound…