Schwarz v. United States

Beckwoktii, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of luggage racks and ski carriers imported from West Germany and entered at the port of Los Angeles-Long Beach in 1965 and 1966. It ivas assessed with duty at 19 per centum ad valorem under item 657.20 of the Tariff Schedules of the United States, as articles of iron or steel, not coated or plated with precious metal, other. It is claimed that the merchandise is properly dutiable at 8% per centum ad valorem under item 647.01 of the tariff schedules, as amended by the Tariff Schedules Technical…