Volkswagen of America, Inc. v. United States

RichaRdsoN, Judge:

These cases are before the court on rehearing granted at the instance of the plaintiff on April 8, 1971. The merchandise consists of model 265 Volkswagen motor vehicles, called a double-cab pickup, exported from West Germany, entered at the port of Houston, Texas, and classified in liquidation under TSUS item 945.69 as automobile trucks, valued at $1,000 or more. It was claimed in the protests that the merchandise should be classified as motor vehicles other than automobile trucks under TSUS item 692.10. And after trial of the resulting issue the protests were overruled,…