Engine Imports, Inc. v. United States

Oliver, Chief Judge:

Plaintiff, an importer and distributor of marine and automobile accessories, imported certain so-called mirror aerials, consisting of cable and connectors, and circular mirror mounted on metal frame with supporting bracket. The collector regarded these mirror aerials as being composed of two tariff entities. Accordingly, the cable and connectors were classified as parts of radios under paragraph 353 of the Tariff Act of 1930, as modified by T.D. 52739, and assessed with duty at the rate of 12% per centum ad valorem. The mirror, with its metal frame and bracket fitted…