Enlite Products Co. v. United States

Bao , Chief Judge:

The merchandise covered by the protests herein, consolidated at the trial, described on the invoices as “Enlite” cycle lanterns, chrome plated, was imported from Hong Kong and entered at the port of Philadelphia. The merchandise was assessed with duty at 30 per centum ad valorem under paragraph 371 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, as parts of bicycles.

Plaintiffs claim that the merchandise is properly classifiable at 12% per centum ad valorem under paragraph 353 of said tariff act, as…