Eaton Manufacturing Co. v. United States

Richardson, Judge:

The ultimate question here presented for our determination in eight (8) protest cases which have been consolidated for trial is the proper classification of certain marine engines and out-drives which were manufactured by Volvo Penta, exported from Sweden, and entered at the ports of Seattle and New York. The merchandise of protest 65/13083, entered at Seattle under entry 19511, consists of marine engines and outdrives which were appraised as separate entities and then classified in liquidation as such under TSUS items 660.44 (internal combustion engines) and 696.15 (parts…