Andrew Fisher Cycle Co. v. United States

Watson, Judge:

The merchandise in these protests consists of certain saddles for bicycles which were classified under item 732.36 of the Tariff Schedules of the United States at the rate of 30 per centum ad valorem under the provision therein for “Other parts of bicycles”.

Plaintiff in this case claims the merchandise properly classifiable under item 790.30 of said tariff schedules at the rate of 12.5 per centum ad valorem under the provision for “Harness, saddles, and saddlery, and parts thereof”.

*169No witnesses appeared either on behalf of the plaintiff or the de fendant. However, two exhibits,…