Royal London Ltd. v. United States

Landis, Judge:

Pursuant to Hule 56 defendant moves and plaintiff cross-moves for summary judgment. The subject imported merchandise is small wooden boxes designed to hold men’s personal effects such-as jewelry, wallet, keys, and various other sundries.

The merchandise was classified and liquidated under TSUS item 204.40, as:

Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases, and similar boxes, cases, and chests, all the foregoing of wood:

Other:

Not lined -with textile fabrics_ 16%% ad val.

Plaintiff claims that the merchandise is more properly…