Seedman International Corp. v. United States

Beckworth, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of inner tubes of various sizes, imported from Holland and West Germany and entered at the port of New York on various dates in 1962. They were designated on the invoices and entries as bicycle tubes and were assessed with duty at 30 per centum ad valorem under paragraph 371 of the Tariff Act of 1930, as parts of bicycles. Plaintiffs claim that they are not dedicated to use as bicycle tubes, but are dutiable at 15 per centum ad valorem under paragraph 216 of said tariff act, as modified by the…