Fruehauf Corp. v. United States

Newman, Judge:

The parties in this action have filed cross-motions for summary judgment.1 Por the reasons stated herein, plaintiff’s motion is granted, and defendant’s cross-motion is denied.

The issue presented concerns the proper tariff classification for certain kits which were used to construct truck trailer floors. This merchandise was imported by plaintiff from Thailand and Singapore and entered at the port of San Francisco in 1974. Upon liquidation of the entries, the imports were assessed with duty at the rate of 4 *215per centum ad valorem under the provision for “other” parts of motor…