Ehrenreich Photo-Optical Industries, Inc. v. United States

Newman, Judge:

In a word, the parties in these five consolidated actions agree that there is no genuine issue as to any material fact, and have filed cross-motions for summary judgment pursuant to rule 8.2.

The issue involves the proper tariff classification of certain stainless steel reels designed for processing still picture photographic film; namely, to hold the film during the photofinishing process. These reels were imported from West Germany through the port of New York, and assessed with duty at the rate of 19 per centum ad valorem under the provision in item 722.80 of the Tariff…