Knickerbocker Plastic Co. v. United States

Maletz, Judge:

These two protests — -which, were consolidated for trial — involve the question as to the proper duty rate on certain miniature motors that were imported from Japan via the port of Los Angeles in 1960. The imported motors were classified by the government as parts of toys under paragraph 1513 of the Tariff Act of 1930, as modified, T.D. 53865, and assessed duty of 35 percent.1 Plaintiff’s claim is that the motors are properly dutiable at only 12y2 percent under paragraph 353, as modified, T.D. 54108, which covers motors having as an essential feature an electrical device or…