Trans-Atlantic Co. v. United States

Foed, Judge:

This matter is before the court by virtue of a motion for summary judgment filed by plaintiff and a cross-motion for summary judgment by defendant made pursuant to rule 8.2. By these motions the parties have agreed that no genuine issue of material fact exists.

The merchandise involved consists of brackets for door closers which are admittedly the same in all material respects as those involved in Trans Atlantic Company v. United States,1 48 CCPA 30, C.A.D. 758 (1960), wherein said brackets were held to be parts of machines under paragraph 372, Tariff Act of 1930, rather than…