Case Name: F.A.O. Schwarz et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1969-04-09
Citations: 62 Cust. Ct. 358
Docket Number: C.D. 3766
Parties: F.A.O. Schwarz et al. v. United States
Judges: Before Watson, Maletz, and Be, Judges
Reporter: United States Customs Court Reports
Volume: 62
Pages: 358–359

Head Matter:
(C.D. 3766)
F.A.O. Schwarz et al. v. United States
United States Customs Court, First Division
(Decided April 9, 1969)
Bode c6 Qualey for tlie plaintiffs.
William D. Buclcelshaus, Assistant Attorney General, for the defendant.
Before Watson, Maletz, and Be, Judges

Opinion:
Maletz, Judge:
The protests enumerated in schedule "A", hereto attached and made a part hereof, have been submitted for decision on a written stipulation, reading as follows:
IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiffs and the Assistant Attorney General for the United States that the items marked "A" and checked with his initials DR by Import Specialist Daniel Rainer on the invoices covered by the above protests, and assessed with duty-at 35 per centum ad valorem under Item 731.90, Tariff Schedules of the United States, consists of game machines, games having mechanical controls for manipulating the action, and parts thereof.
IT IS FURTHER STIPULATED AND AGREED that said merchandise is claimed to be dutiable under Item 734.20, Tariff Schedules of the United States at the rate of 11% per centum ad valorem on merchandise entered or withdrawn for consumption before January 1,1966.
IT IS FURTHER STIPULATED AND AGREED that the protests be submitted on this stipulation, the protests being limited to the items marked "A" as aforesaid.
This stipulated statement of the facts is sufficient to remove the present merchandise from the classification determined by the collector and to establish the proper classification, as claimed by the plaintiffs, to be dutiable at the rate of 11%% ad valorem under item 734.20.
To the extent indicated the protests are sustained and judgment will be rendered accordingly.