Esco Manufacturing Co. v. United States

Maletz, Judge:

This case involves the proper tariff classification of electric filament lamps described on the invoices as C-9-J4 type, 120 volt “Christmas Light Bulbs” or “Christmas Bulbs.” 1 The articles — which were imported from Japan via the port of Los Angeles in 1970 and 1971- — -were classified by the government under item 686.30 of the tariff schedules as “Christmas-tree lamps” and assessed duty at the rate of 10 percent ad valorem.

Plaintiff claims that the imported lamps are properly classifiable under item 686.90 of the tariff schedules, as modified by T.D. 68-9, as “other electric…