Daisy-Heddon v. United States

Richardson, Judge:

The merchandise in this case was exported from Japan in 1972 and 1973 and is described variously on exporter’s invoices as “Heddon closed face reels”, “fishing reel parts” and “Heddon fly reels”; and on special customs invoices and consumption entries as “fishing reel parts”, “fishing reel * * * housing” and “fishing reels”. They were classified in liquidation upon entry at Los Angeles-Long Beach, California, under TSUS item 731.20, as modified by T.D. 68-9, as fishing reels valued not over $2.70 each, at the duty rate of 23 per centum ad valorem. It is claimed by the…