Janex Corp. v. United States

Newman, Judge:

This action presents a classic instance for the appropriate utilization of a summary judgment — the procedural remedy which obviates protracted, expensive and unnecessary litigation where there is no justiciable question of fact.

The within case is before the court on cross-motions for summary judgment pursuant to rule 8.2. Presented for determination is the proper tariff classification for certain articles described on the invoices as “Eaggedy Ann Nite Timers” and “Eaggedy Andy Nite Timers”, imported from Hong Kong through the port of New York in 1976.

*147The three entries involved…