Abbey Rents v. United States

LANDIS, Judge:

The merchandise in this case consists of A-BEC 12 and A-BEC 14 motorized wheelchairs imported from Great Britain and Canada into the port of Los Angeles in 1975 and classified under item 727.55 of the Tariff Schedules of the United States (TSUS), which provides as follows:

SCHEDULE 7. — SPECIFIED PRODUCTS; MISCELLANEOUS AND NON-ENUMERATED PRODUCTS

Part 4. — Furniture; Pillows, Cushions, and Mattresses; Nontextile Floor Coverings

Furniture, and parts thereof, not specially provided for:

*** Of unspun fibrous vegetable

materials................... ***

Of wood:

*** Of textile materials,…