United States v. Oxford International Corp.

Rich, Judge.

This Government appeal is from the judgment of the United States Customs Court, 72 Cust. Ct. 187, C.D. 4540, 375 F. Supp. 1369 (1974), sustaining appellee’s claim protesting against the classification of goods commonly known as “bicycle mirrors,” under Item 544.51, TSUS, as “Mirrors, * * * with or without frames or cases * * *: Not over 1 sq. ft. in reflecting area.” Appellee claimed that the proper classification ivas under Item 732.36, TSUS, as “Other parts of bicycles,” relying on the “more than” doctrine. We reverse.

The question before us is one of law, there being no…