Pollard Bearings Corp. v. United States

BALDWIN, Judge.

This is an appeal from the judgment of the United States Customs Court, 71 *569Cust.Ct.-, C.D. 4461, 363 F.Supp. 1191 (1973), overruling appellant’s claim for classification and holding that the imported merchandise had been properly-classified by the collector of customs. We reverse and remand.

The merchandise, invoiced as “Fan & Pump Shaft Bearing Assemblies — Auto Parts,” was classified under item 660.90, Tariff Schedules of the United States (TSUS), as parts of pumps for liquids and assessed with duty at the rate of 12 per centum ad valorem. These fan and pump shaft bearing…