National Carloading Corp. v. United States

JOHNSON, Judge:

The merchandise involved herein consists of so-called Lodge spark plugs, imported from England, and entered for consumption on May 12, 1959. The various items were invoiced, entered, and appraised as follows:

The merchandise was entered as automobile parts, classifiable under paragraph 369 of the Tariff Act of 1930, as modified, at 10% per centum ad valorem. The examiner advisorily approved this classification.

The final list of merchandise to be appraised under section 402a of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, includes “Automobile…