Warshawsky & Co. v. United States

Landis, Judge:

This case involves the tariff classification of grill mounted fog and driving lights imported from Japan and entered at Chicago on March 13,1969.

*76The merchandise here involved to wit: grill mounted 12-volt spot (driving) lights and grill mounted 12-volt fog lights, was classified by customs officials under that tariff provision which provides for illuminating articles, of base metal, dutiable under TSUS (Tariff Schedules of the United States) item 653.39 at 19 per centum ad valorem.1 The imported fog and driving lights are concededly illuminating articles of base metal. There is,…