Huffy Corp. v. United States

Re, Chief Judge:

The question in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported *4from the Republic of Korea, and described on the customs invoices as “outer casings” and “inner tubes,” for bicycle tires.

The merchandise was classified by the Customs Service under separate items of the Tariff Schedules of the United States (TSUS). The “outer casings” were classified as “[p]neumatic tires: * * * [b]icycle,” under item 772.48, TSUS, with duty at the rate of 5 per centum ad valorem. The “inner tubes” were classified as “[t]ubes:…