Mader v. United States

Re, Judge:

The merchandise in these seven protests, consolidated for trial is described on the invoices as extra spools or spare line spools. The spools are made to be attached and used with the fishing reel number 280, also known as the Finessa reel. These “extra” or “spare” spools were classified under paragraph 1535 of the Tariff Act of 1930, as modified by T.D. 54108, as “Parts of fishing reels”, and were assessed duty at the rate of 34 percent ad valorem. Although there is no question that the spools are properly classifiable under paragraph 1535, plaintiffs maintain, however, that they…