Ornametals, Inc. v. United States

WATSON, Judge:

This action places in issue the classification of imported “sissy bars”, articles of shaped and welded metal bars made *210for attachment to motorcycles. The importations were classified as other articles of iron or steel pursuant to item 657.20 of the Tariff Schedules of the United States, as modified by T.D. 68-9, and were assessed with duty at the rates of 13% and 11% ad valorem depending on the date of entry.

Plaintiff claims classification either as parts of furniture designed for motor vehicle use, dutiable pursuant to item 727.06 of the TSUS at the rates of 5.5% or 5% ad…