Summary
In Dollar Trading Corp., supra, the appellate court affirmed the decision of the trial court holding that drills and rasps or files were more than rotary files or rasps, and therefore not subject to classification under an eo nomine designation providing for only one of their functions.
Summary of this case from Fedtro, Inc. v. United States, (1974)Opinion
Customs Appeal No. 5497.
November 3, 1972.
Allerton deC. Tompkins, New York City, attorney of record, for appellant.
E. Grey Lewis, Acting Asst. Atty. Gen., Andrew P. Vance, Chief, Customs Section, Marlene G. Sonderlick, New York City, for the United States.
Appeal from United States Customs Court, C.D. 4290.
Before MARKEY, Chief Judge, and RICH, ALMOND, BALDWIN and LANE, Judges.
This appeal is from the decision and judgment of the Second Division of the United States Customs Court, overruling a protest concerning certain tools described in the invoice as "wood hole saws" and "metal hole saws."
67 Cust.Ct. 208, 349 F. Supp. 1395, C.D. 4290 (1971).
Upon careful consideration, we find that all of appellant's contentions before us were fully and correctly dealt with in the opinion of the Customs Court. Accordingly, we adopt that opinion as our own.
The judgment of the Customs Court is affirmed.
Affirmed.