Healthway's, Inc. v. United States

Bao, Judge:

The four cases here involved, which have been consolidated for purposes of trial, are concerned with the proper dutiable classification of certain inflatable boats imported from Germany. The items in issue were invoiced as Neptune II with bag, H. No. 3213; Inka with bag, H. No. 3212; and Poseidon-Super with bag, H. No. 3214, or Poseidon-Super boats, H. No. 3214. They are composed of rubberized canvas.

The collector of customs at the port of entry classified said boats within the provisions of paragraph 928 of the Tariff Act of 1930, as modified by the Japanese Pros ocol to the…