Victoria Distributors, Inc. v. The United States

LANE, Judge.

Victoria Distributors, Inc., importer, appeals from the judgment of the United States Customs Court, Second Division, 61 Cust.Ct. 364, C.D. 3634 (1968), overruling its protest against the collector’s assessment of duty at 30 percent ad valorem on battery-operated horn-light combinations, classified as parts of

bicycles under paragraph 371 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802. Appellant contends that the horn-light combinations should have been classified under paragraph 353 of said act, as modified by…