Oxford Int'l. Corp. v. United States

Ford, Judge:

The question raised by the above-enumerated protest is how should certain imported merchandise, described on the invoice accompanying the entry as “#50 OXFORD Sheriff Sirens,” be classified for customs duty purposes.

The collector of customs has classified said articles as parts of bicycles in paragraph 371 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and assessed duty thereon at the rate of 30 per centum ad valorem.

Plaintiff herein makes the following alternative claims for classification of said sirens—

1. As…