Liebert v. United States

BECKWORTH, Judge:

The merchandise involved in these cases consolidated at the trial, consists of parts of clutches for winches designated as Models 8A, 8G and 9, manufactured by Gearmatie, Ltd., of British Columbia. They were imported from Canada and entered at the port of Blaine, Washington, between May 1964 and March 1965. The merchandise was assessed with duty at 19 per centum ad valorem under item 680.54, Tariff Schedules of the United States, as parts of clutches. It is claimed to be dutiable at 10.5 per centum ad valorem under item 664.10, as parts of winches, or at 11.5 per centum ad…