E. R. Squibb & Sons, Inc. v. United States

Lane, Judge.

This appeal is from the judgment of the United States Customs Court, 79 Cust. Ct. 1, C.D. 4705, 432 F. Supp. 1354 (1977), which dismissed an action challenging the classification of certain imported merchandise as “Tooth brushes” under item 750.40, TSUS, and claiming classification as “Electrical articles and electrical parts of articles, not specifically provided for” under item 688.40, TSUS, or alternatively as “Machines not specially provided for, and parts thereof” under item 678.50; TSUS. We affirm.

The merchandise was denominated on the commercial and special customs invoices…