Oxford International Corp. v. United States

Re, Judge:

This case presents for adjudication the proper tariff classification of merchandise invoiced as “Chrome Hornlite, Square-head”, model numbers 775W and 776W, which was entered at the port of New York in 1969. The articles were classified under item 732.36 of the Tariff Schedules of the United States (TSUS), as modified by Presidential Proclamation 3822, T.D. 68-9, as—

“Parts of bicycles:

Other parts of bicycles”

and were assessed with duty thereunder at the rate of 24 per centum ad valorem.

Plaintiff does not deny that the horn-lights at bar are parts of bicycles, but contends that the…