Thornley v. United States

Rao, Chief Judge:

Tbe subject merchandise consists of 24 crates of bicycles which were classified for customs duty purposes as bicycles weighing over 36 pounds and having wheels measuring over 25 inches in diameter in paragraph 371 of the Tariff Act of 1930 and pursuant to Presidential Proclamation No. 3108, 90 Treas. Dec. 285, T.D. 53883, promulgated on the authority of section 7 of the Trade Agreements Extension Act of 1951 (19 U.S.C.A. § 1364), as amended, were subjected to duty at the rate of 22½ per centum ad valorem. The tariff classification of said merchandise is not controverted but…