Esco Manufacturing Co. v. United States

Rich, Judge.

This appeal is from the judgment of the United States Customs Court, 74 Cust. Ct. 57, C.D. 4585, 393 F. Supp. 608 (1975), sustaining the classification of certain electric filament lamps, imported from Japan, as “Christmas-tree lamps” under TSUS item 686.30. We affirm.

The articles, invoiced as C-9-)4 type, 120 volt “Christmas Light Bulbs” or “Christmas Bulbs,” are small 10-watt, intermediate-base bulbs, specifically designed to produce colored light. These bulbs (hereafter referred to as “C-9” bulbs or lamps) are primarily sold during the Christmas season.

*72 Statutory Provisions

The…