Oxford International Corp. v. United States

Re, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of bicycle mirrors imported from Japan in 1966. Each bicycle mirror consists of a glass reflecting surface, known as the “mirror head,” and a rod and clamps, that constitute the “mounting bracket.”

The defendant, in its brief, describes the imported bicycle mirrors as follows:

“The importation herein (as represented by Plaintiff’s Exhibit 1) consists of an encased glass reflecting surface, 8" in diameter, an 8" long rod and two clamps. The rod and clamps (mounting bracket) are…