West Coast Glass Distributors v. United States

LaNDIs, Judge:

These two protests, consolidated for trial, involve automobile windshields imported from England and West Germany in the last month of 1964 and first quarter of 1965. The windshields were made of laminated glass, a kind of safety glass that reduces the danger of injury from flying fragments in case of an accident. Explanatory Notes to the Brussels Nomenclature (volume II, page 616), 1955.

Upon arrival at Los Angeles the windshields were entered and classified under the Tariff Schedules of the United States (TSUS) as follows:

544.41 Laminated glass made of two or more layers of any…