Bar & Barbeque Products, Inc. v. United States

Boe,- Judge:

Before the court for determination are plaintiff's motion for summary judgment and defendant’s cross-motion to dismiss on the jurisdictional ground that the plaintiff was not the proper party to file the protest.1

*14The controversy underlying this action concerns the proper classification of battery-operated slot machines. The articles were classified under item 737.40, TSUS, as modified by Presidential Proclamation 3822, T.D. 68-9, with duty at the rate of 17.5% ad valorem. Plaintiff claims that the merchandise is properly classifiable under item 734.20, TSUS, as modified, with a…