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RBW v. United States

UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT


December 5, 1986; As Amended December 12, 1986.

RBW INC., PER C.J. TOWER & SONS OF BUFFALO, INC., APPELLEE,
v.
THE UNITED STATES, APPELLANT

Appealed from: U.S. Court of International Trade.

Smith

Before DAVIS, SMITH, and NIES, Circuit Judges.

SMITH, Circuit Judge

In the proceedings before the United States Court of International Trade, the issue was whether imported books of crossword puzzles, word games, and search-a-word puzzles were properly classified as "puzzles" under item 735.20 of the Tariff Schedules of the United States (TSUS), or as "books not specially provided for" under item 270.25, TSUS. The trial court held that "books of printed word puzzles are properly classified under item 270.25, TSUS [books not specially provided for]."

On the basis of the opinion of the trial court, RBW, Inc. v. United States, 10 C.I.T. 21, 632 F. Supp. 13 (Ct. Int'l Trade 1986), the judgment below is affirmed.

AFFIRMED

19861205

© 1998 VersusLaw Inc.



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