Oxford International Corp. v. United States

Watson, Judge:

This protest places in issue the classification of certain cables imported for use with the caliper brakes of bicycles. The merchandise was imported in 1966 and classified as other parts of bicycles pursuant to item 732.36 of the Tariff Schedules of the United States, dutiable at the rate of 30 per centum ad valorem. Plaintiff claims the merchandise is properly classifiable pursuant to item 642.20 of said tariff schedules as wire cables fitted with fittings or made up into articles, dutiable at 19 per centum ad valorem.

The relevant general headnotes and statutory provisions are…