Andrew Dossett Imp., Inc. v. United States

Richaedson, Judge:

The merchandise of this protest consists of certain boats described on the invoices as 8, 9, 10, and 12 foot motor boats, which were manufactured in and exported from England by Avon Rubber Company, Ltd. and entered at Los Angeles, Calif., by the plaintiff importer. The boats were classified in liquidation under item 696.35 of the Tariff Schedules of the United States, hereinafter referred to as TSUS, as “Pneumatic craft” and assessed for duty at 12.5 per centum ad valorem. The importer claims that the boats should be classified under item 696.05 of TSUS as “pleasure boats”…