Robert Bosch Corp. v. United States

Rao, Chief Judge:

The merchandise involved in this case, described on the invoice as condensers, was imported from West Germany and entered at the port of San Francisco. It was assessed with duty at 12.5 per centum ad valorem under item 685.80 of the Tariff Schedules of the United States, as electrical capacitors. Various claims are made in the protest, but the one presently relied upon is that the merchandise is properly dutiable at 8.5 per centum ad valorem under item 683.60, as ignition equipment for internal combustion engines.

The pertinent provisions of the tariff schedules are as follows: