Oxford International Corp. v. United States

Bao, Chief Judge:

The protest before the court is limited to the last item of merchandise appearing on the commercial invoice accompanying the entry, described as “10,000 pieces. 1" x 8/ie" Connecting *126Links, Bulk pack in plain white box.” At the time of its importation through the port of Philadelphia, the collector of customs classified said merchandise as parts of bicycles in paragraph 371 of the Tariff Act of 1930, and assessed duty thereon at the rate of 30 per centum ad valorem.

Whereas plaintiff in its brief contends, alternatively, that the imported articles should properly have been…