Toyota Motor Sales, Inc. v. United States

Re, Judge:

In these three protests, consolidated for purposes of trial, plaintiff seeks to recover all or a portion of the customs duties paid upon certain merchandise imported from Japan. The merchandise is described on the invoices as “catalogs”, “parts catalogs”, or “parts catalogs and manuals”.

In protest 67/8309, the catalogs and their metal binders were classified separately. The catalogs, invoiced as “Toyota parts catalogs”, were classified under item 273.40 of the Tariff Schedules of the United States as “charts, other”, and were assessed with duty at the rate of 8.5 per centum ad…