Superscope, Inc. v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of five models of certain unassembled cabinets, imported from New Zealand from 1980 to 1982. The imported cabinets, which entered at the Port of Los Angeles, California, contain glass panels which are manufactured in the United States and serve as doors or lids.

Models RM 5000 and RM 6000 of the imported merchandise were classified by the Customs Service as "[furniture, arid parts thereof, not specially provided for: * * * [o]f wood,” under item 727.35 of the Tariff Schedules…