Parts Manufacturing Associates, Inc. v. United States

Re, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain aircraft passenger seats. The seats were manufactured in England and entered at the port of Charleston, South Carolina in 1969. At the trial, on plaintiff’s motion, and without objection, Court Nos. 70/53017, 70/ 53022, and 70/53023, were consolidated.

The seats weraclassified by the customs .officials under item 727.55 of the Tariff Schedules of the United States as “[fjurniture, and parts thereof, not specially provided for: * *. * [o]ther.” Duty was consequently…