Bruckmann v. United States

Maletz, Judge:

These consolidated cases which come before the court on cross-motions for summary judgment have been submitted on a stipulation of facts and involve the question as to the proper tariff classification of parts of street lamps that were designed to be operated by gas. More specifically, the parts — which were imported from England through the port of Mobile — consisted of:(1) 100 articles invoiced as “gas lamp stems” which were imported in 1968;1(2) 100 articles invoiced as “gas lamps complete” consisting of gas lamp “stems” and gas lamp “tops” which were imported in 1970, with…