Victoria Distributors, Inc. v. United States

Victoria Distributors, Inc., importer, appeals from the judgment of the United States Customs Court, Second Division, 61 Cust. Ct. 375, C.D. 3635 (1968), overruling its protest against the collector’s assessment of duty as 30 per centum ad valorem on generator lighting sets, classified as parts of bicycles 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. Appellant contends that the generator lighting sets should have been classified under paragraph 353 of said act, as modified by said General Agreement on…