G. Joannou Cycle Co. v. United States

Lawrence, Judge:

An importation from Hong Kong described on the consular invoice as “Chromium Plated Cycle Horns” was classified by the collector of customs as parts of bicycles, and duty was imposed thereon at the rate of 30 per centum ad valorem, as provided in paragraph 371 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 371).

Plaintiff claims, by its protest, that the articles are not parts of bicycles but are “properly dutiable at 13%% under Par. 353 as modified” (19 U.S.C. § 1001, par. 353), the modification being the Torquay Protocol to the General Agreement on Tariffs and Trade, 86…