James G. Wiley Co. v. United States

Maletz, Judge:

This case concerns tlie proper tariff classification of so-called Bacealigners that are used in conjunction with the alignment of front wheels of automobiles. The Bacealigners — which were imported from Canada via the port of Los Angeles in 1963, 1964 and 1965 — -were classified by the government as other non-optical measuring or checking instruments, apparatus, and machines under item 710.80 of the tariff schedules and assessed duty at the rate of 15 percent.

Plaintiff claims the import is properly classifiable under the basket provision in item 678.50 of the tariff schedules…