Victoria Distributors, Inc. v. United States

Rao, Chief Judge:

The merchandise covered by the protests presently before the court, which have been severed from the protests originally consolidated for trial, consists of horn-light combinations, imported from Hong Kong, and entered at the port of Philadelphia. The merchandise was assessed with duty at 30 per centum ad valorem under paragraph 371 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, as parts of bicycles. While various claims were made in the protests, as amended, the one now relied upon is that the merchandise…