Legal Opinion

United States v. Ataka America, Inc.

Court of Customs and Patent Appeals

Decided March 10, 1977No. Customs Appeal No. 76-17PublishedCited by 1 opinion

1Opinion of the Court

MARKEY, Chief Judge.

This is an appeal by the Government from a judgment of the United States Customs Court, 76 Cust.Ct. 70, C.D. 4637, 411 F.Supp. 779 (1975), sustaining Ataka’s protest of the classification of imported goods known as fiberscopes under item 709.05, Tariff Schedules of the United States (TSUS), as “Other” optical instruments. Ataka claimed, and the Customs Court held, classification to be proper under item 709.-17, TSUS, as “Other” electro-medical apparatus. We reverse.

*34The involved TSUS provisions are:

Medical, dental, surgical and veterinary Instruments and apparatus…

2Cases cited3 opinions

  1. Engis Equipment Co. v. United StatesUnited States Customs Court · 1969
  2. United States v. Oxford International Corp.Court of Customs and Patent Appeals · 1975
  3. Ataka America, Inc. v. United StatesUnited States Customs Court · 1976

3Cited by1 opinion

  1. Ataka America, Inc. v. United StatesUnited States Customs Court · 1978

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