Mego Corp. v. United States

Maletz, Judge:

This action involves the proper tariff classification of merchandise imported from Hong Kong via the port of New *54York that was invoiced as “Plastic Bagatelle Game * * At trial, after plaintiff bad completed the presentation of its evidence, defendant, pursuant to rule 8.3 (c), moved for dismissal of the action on the ground that plaintiff had failed to prove a prima facie case. The court, immediately after hearing oral argument, granted the motion. In accordance with rule 8.3 (c), the court makes the following findings of fact and conclusions of law in support of its judgment…