Legal Opinion

G. L. Electronics, Inc. v. United States

United States Customs Court

Decided June 6, 1961No. 65768; protests 257762-K and 282071-K (Los Angeles)Published

1Opinion of the Court

Lawrence, Judge:

Protest 257762-K in the name of G. L.- Electronics, Inc., and protest 282071-K in the name of Arrow Sales, Inc., were consolidated for trial. .

Certain articles described on the invoice in protest 257762-K as Toho testers, and on the invoice covered by protest 282071-K as O-l MA, meters, “MO-38” type (hereinafter referred to as meters), were classified by the collector of customs as instruments suitable for measuring electrical energy in paragraph 368 of the Tariff Act of 1930 (19 U.S.C. §1001, par. 368), as modified by the trade agreement with Switzerland, 69 Treas. Dec. 74,…

2Cases cited2 opinions

  1. Lucas Electrical Services, Inc. v. United StatesUnited States Customs Court · 1956
  2. Agfa Ansco Corp. v. United StatesUnited States Customs Court · 1940

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