Oxford International Corp. v. United States

Ee, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise manufactured in and imported from Hong Kong. The merchandise consists of three kinds of bicycle taillights invoiced as “Oxford Brand AInTniTmm Tail Lites #155KJ”, “Plastic Tail Lites #156”, and “Cycle Direction Signal Tail Lites #140”.

The merchandise was classified under item 653.40 of the Tariff Schedules of the United States (TSUS) as:

“Illuminating articles and parts thereof, of base metal:

* He * * ' * Hi Hi

Other:

Hi HI * Hi Hi Hi *

Other”

and was consequently…