Johnson Motors, Inc. v. United States

Watson, Judge:

The merchandise in the case at bar, covered by the consolidated protests herein, consists of carburetors and carburetor parts and was classified under paragraph 369(c) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, at the rate of 15 per centum ad valorem as parts of motorcycles.

Plaintiffs claim the merchandise properly dutiable under either paragraph 353 or paragraph 372 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, at the rate of 8% per centum ad…