Superscope, Inc. v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain unas-sembled cabinets imported from New Zealand, containing glass panels manufactured in the United States, and classified by the Customs Service as "furniture, and parts thereof, not specially provided for.”

*284The imported merchandise was entered at the port of Los Ange-les, California, and was classified by the Customs Service under item 727.35 or item 727.55, Tariff Schedules of the United States (TSUS) as "furniture, and parts thereof, not specially provided for,”…