Andrew Fisher Cycle Co., Inc. v. United States

(C.D. 3354) Andrew Fisher Cycle Co., Inc. v. United States United States Customs Court, First Division (Decided March 12, 1968) Broohs & Broohs for the plaintiff. Edwin L. Weisl, Jr., Assistant Attorney General, for the defendant. Before Watson and Maustz, Judges [MAJORITY — Watson, Judge:] Watson, Judge: This suit has been submitted for decision on the following agreement between counsel for the respective parties: IT IS HEREBY STIPULATED AND AGREED by and between ■counsel for the plaintiff and the Assistant Attorney General for the United States, subject to the approval of the Court, that the merchandise marked “A” and initialed JZ (Initials) by Commodity Specialist Joseph Zeikel (Commodity Specialist’s Name) on the invoices accompanying the entry the subject of the instant protest, which was assessed for duty at the fate of 30 per centum ad valorem under the provisions of Item 732.36, TSUS, as parts of bicycles, and which is claimed properly dutiable at the rate of 19 per centum ad valorem under the provisions of Item 653.40, consists of articles describable, pursuant to General Interpretative Rule 10(e) (i) as illuminating articles of base metal for other than indoor- illumination and other than incandescent lamps designed to be operated by propane or other gas, or by compressed air and kerosene or gasoline. IT IS FURTHER STIPULATED AND AGREED that the instant protest is submitted for decision upon this stipulation, the same being limited to the merchandise and the issue described herein-above and abandoned in all other respects. Accepting this stipulation as a statement of fact, we hold the merchandise marked with the letter “A” and initialed J.Z. by Commodity Specialist Joseph Zeikel on the invoices accompanying the ■entry herein properly dutiable under item 653.40 of the Tariff Schedules of the United States at the rate of 19 per centum ad valorem as “other” illuminating articles of base metal, as claimed. To the extent indicated, the protest is sustained. In all other respects and as to all other claims, the protest is overruled. Judgment will issue accordingly.