United States v. Abbey Rents

Baldwin, Judge.

This is an appeal from the judgment of the U.S. Customs Court, 79 Cust. Ct. 103, C.D. 4720, 442 F. Supp. 540 (1977), holding motorized wheelchairs to be properly classifiable under item 692.10 TSUS 1 and not items 727.04 TSUS2 or 727.55 TSUS 3 as claimed by the appellant. We affirm.

*4After a thorough consideration of the record, briefs and oral argument, we find no reversible error in the decision and opinion of Judge Landis and adopt it as our own with the following additional comments.

The appellant’s contention that motorized wheelchairs are encompassed within the definition of…