United States v. Star Industries, Inc. (462 F.2d 557, 1972)

BALDWIN, Judge.

This appeal is from the decision and judgment of the United States Customs Court, Third Division, sustaining a protest by Star Industries against the amount of duty assessed on brandy imported from Spain. The brandy had been classified under item 945.16, TSUS. The Customs Court ruled that it should have been classified under item 168.20, TSUS. The pertinent parts of the Tariff Schedules read as follows:

Schedule l. — -Animal and Vegetable Products Part 12. — Beverages

* * * $ * * Subpart D. Spirits, Spirituous Beverages and Beverage Preparations * # # * # s¡c

Brandy:

168.20 In containers each holding not over l gallon * * * __$1.25 per gal. * s¡* * * # sfe

APPENDIX TO THE TARIFF SCHEDULES

* * * * * Part 2. Temporary Modifications Proclaimed Pursuant to Trade-Agreements Legislation

# s¡< * # * * Subpart B. Temporary Modifications Pursuant to Section 252 of the Trade Expansion Act of 1962

* s,V s¡< j