Case: T. Cohn, Inc. Inter Maritime Fwdg. Co., Inc. v. United States
Abbreviation: T. Cohn, Inc. v. United States
Decision Date: 1968-07-22
Docket Number: C.D. 3517
Citation: 61 Cust. Ct. 25
Volume: 61
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: T. Cohn, Inc. Inter Maritime Fwdg. Co., Inc. v. United States
Judges: Before Watson and Maletz, Judges
Pages: 25–26

Head Matter:
(C.D. 3517)
T. Cohn, Inc. Inter Maritime Fwdg. Co., Inc. v. United States
United States Customs Court, First Division
(Decided July 22, 1968)
Barnes, Richardson 4 Colburn for the plaintiffs.
Edwin L. Weisl, Jr., Assistant Attorney General, for the defendant.
Before Watson and Maletz, Judges

Opinion:
Maletz, Judge:
This protest has 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, subject to the approval of the court, that the items marked "A" and initialed DL (Commodity Specialist's Initials) by Commodity Specialist D. Lefkowitz (Commodity Specialist's Name) on the invoice covered by the above protest, and assessed with duty at 35% ad valorem under Item 737.90 of the Tariff Schedules of the United States, consists of non-synchronous, general purpose electric motors under %0 horsepower, of the type provided for in Item 682.25, which, are not chiefly used as parts of articles chiefly used fui the amusement of children or adults.
IT IS FURTHER STIPULATED AND AGREED that the protest may be submitted on this stipulation, the same 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 under item 682.25, Tariff Schedules of the United States, as non-synchronous motors of under %0 horsepower, dutiable at 1214 percent ad valorem.
To the extent indicated, the protest is sustained and judgment will be rendered accordingly.