Gallagher & Ascher Co. v. United States

Maletz, Judge:

These two cases, which were consolidated for trial, involve the proper tariff classification of certain lock cylinder plugs, each with two keys that were imported for use with locking gas tank caps. The plugs and keys were manufactured in England and entered at the port of Chicago in January and February 1964 (protest 67/ 45137) and in April 1966 (protest 67/45138). They were classified by the government under item 646.92 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as parts of locks and lock keys and assessed with duty at the rates of 19 percent ad valorem or…