Salentine & Co. v. United States

Maletz, Judge:

This case concerns “carry-over mechanisms” that were manufactured in Switzerland and imported from Canada in early 1966. The articles were classified by the government as clocks under item 715.31, Tariff Schedules of the United States, and assessed duty at the compound rate of $1.50 each plus 32.5 percent ad valorem. Subsequently the government abandoned this classification and now contends that the importations are classifiable under item 720.16 as “[o]ther clock movements * * * [v]alued over $5 but not over $10 each” at the same compound rate of $1.50 each plus 32.5 percent ad…