Sherwin International, Inc. v. United States

Rao, Judge:

Merchandise described on the invoice accompanying the entry covered by the above-enumerated protest as “ ‘Itomi’ Happy Homs, Model 45” upon importation at the port of Los Angeles was classified by the collector of customs as parts of bicycles in paragraph 371 of the Tariff Act of 1930 (19 U.S.O. § 1001, par. 371), and duty was imposed thereon at the rate of 30 per centum ad valorem.

By timely protest filed pursuant to section 514 of said act (19 U.S.C. § 1001, sec. 1514), plaintiff herein protests said classification and duty assessment. Although the protest makes various…