VDO Instruments v. United States

Lawrence, Judge:

A concern doing business under the name of VDO Instruments in Detroit, Mich., imported certain articles described in the record as bicycle speedometer sets, represented by exhibit 1, and consisting of speedometers, flexible shafts, and hub drives.

The merchandise was classified as devices for measuring speed in said paragraph 868(a) of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 368(a)), as modified by the trade agreement with Switzerland, 90 Treas. Dec. 174, T.D. 53832, and duty was imposed thereon at the rate of 32y2 per centum ad valorem, plus 50 cents each.

Plaintiff…