Legal Opinion

Wayne Withrow Tubular Structures Corp. of America v. United States

United States Customs Court

Decided October 26, 1970No. C.D. 4107Published

1Opinion of the Court

Watson, Judge:

This protest is before the court after a rehearing. The original decision is reported in Wayne Withrow, Tubular Structures Corp. of America v. United States, 62 Cust. Ct. 116, C.D. 3693, 295 F. Supp. 295 (1969).

The importation consists of a Weitz power crane which was imported together with three electric motors. The importation was classified as an entirety, as an article having as an essential feature an electrical element or device pursuant to paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739.

2Cases cited3 opinions

  1. Miller v. United StatesUnited States Customs Court · 1967
  2. Castelazo & Associates v. United StatesUnited States Customs Court · 1967
  3. Wayne Withrow v. United StatesUnited States Customs Court · 1969

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