Ronco Corp. v. United States

Lawrence, Judge:

The protests enumerated in the schedule, attached to and made part of-this decision, relate to certain magnetos and parts thereof which were classified as automobile parts in paragraph 369 (c) of the Tariff Act of 1930 (19 U.S.C. §1001, par. 369 (c)), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and assessed with duty at the rate of 12% per centum ad valorem.

The claim in the protests relied upon by plaintiff is that the merchandise should properly have been classified as parts, finished or unfinished, wholly or in chief value of…