British Auto Parts, Inc. v. United States

Rao, Chief Judge:

The merchandise involved in this case consists of automobile dimmer switches and stop light switches which were classified under item 685.90 of the TSUS, as “electrical switches, relays * * *, and other electrical apparatus for making or breaking electrical circuits” and assessed with duty at the rate of 17.5 per centum ad valorem.

The plaintiffs contend that the dimmer light switches and the stop light switches are dutiable under the provisions of item 683.65 of the TSUS, as electric lighting equipment designed for motor vehicles, 'at the rate of 8.5 per centum ad valorem.

All…