Castle & Cooke, Inc. v. United States

Watson, Judge:

Defendant has moved for summary judgment in this action pursuant to Rules 4.12 and 8.2 of the rules of this court. The merchandise involved is described in the invoice papers as “3 Speed Statok eoe Sugar. Centrifugal, MotoR” and was classified pursuant to item 682.60 of the Tariff Schedules of the United States, as modified by T.D. 68-9, providing for other electrical motors and parts thereof, dutiable at the rate of 12 per centum ad valorem.1 Plaintiff claims classification pursuant to item 666.20, free of duty as parts of machinery for use in the manufacture of sugar.

In…