Legal Opinion
E. R. Squibb & Sons, Inc. v. United States
United States Customs Court
Decided July 1, 1977No. C.D. 4705; Court No. 73-9-02547PublishedCited by 3 opinions
1Opinion of the Court
Newman, Judge:
The within action was previously before this court on cross-motions for summary, judgment,'which were denied *2without prejudice. E. R. Squibb & Sons, Inc. v. United States, 75 Cust. Ct. 193, C.R.D. 75-7 (1975). After a trial herein the case was submitted for decision.
The issue concerns the proper tariff classification for certain merchandise imported from Switzerland in 1970, described on the commercial and special customs invoices as “Broxodent devices (electric toothbrushes)”. These devices were classified by the regional commissioner of customs at the port of New York under…
2Cases cited4 opinions
- Authentic Furniture Products, Inc. v. United StatesUnited States Customs Court · 1972
- F. W. Myers & Co., Inc. v. The United StatesCourt of Customs and Patent Appeals · 1970
- Thalson Co. v. United StatesUnited States Customs Court · 1970
- E. R. Squibb & Sons, Inc. v. United StatesUnited States Customs Court · 1975
3Cited by3 opinions
- Glass Products, Inc. v. United StatesUnited States Court of International Trade · 1986
- E. R. Squibb & Sons, Inc. v. United StatesCourt of Customs and Patent Appeals · 1978
- V. G. Nahrgang Co. v. United StatesUnited States Court of International Trade · 1983