The United States v. Andrew Fisher Cycle Co., Inc.

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, First Division, 62 Cust.Ct. 168, C.D. 3717, 295 F.Supp. 1115 (1969), sustaining the importer’s protest to the classification of bicycle seats as “Other parts of bicycles” under item 732.36, Tariff Schedules of the United States (TSUS) and holding them properly classifiable as “saddles” under item 790.30 TSUS. The Government appeals and we reverse.

The imports are represented by two exhibits in evidence. One is a conventionally formed bicycle seat of modern construction made of a heavy, impregnated, canvas-like,…