Pollard Bearings Corp. v. United States

Landis, Judge:

This case involves the classification of articles imported from England in March and April 1964 and March 1965. The entry documents filed at New York described the articles as fan and pump shaft bearing assemblies. The record establishes that the articles are known in the trade as integral shaft bearings.

Customs officials classified the bearings as parts of pumps for liquids, dutiable at 12 per centum ad valorem under TSUS (Tariff Schedules of the United States) item 660.90. Plaintiff’s complaint alleges that the bearings are “more than” parts of pumps for liquids and should,…