Howard Hartry, Inc. v. United States

LaNdis, Judge:

These two protests 'are cases severed from a group of three cases (protest 67/60386 was the third), consolidated for trial at Los Angeles. The protests were consolidated, without objection, on representation that the plaintiff and the merchandise in the three cases were the same. The trial was had on claim that marine engines with reverse gear, classified under TSUS (Tariff Schedules of the United States) item 696.15 as parts of yachts or pleasure boats, dutiable at 12 per centum ad valorem, were, inter alia, properly dutiable at 10 per centum ad valorem under TSUS item 660.42…