Volkswagen of America, Inc. v. United States

Richardson, Judge:

The merchandise of these protests, identified on the invoices 'as “VW-CAR” or “VW-CARS”, model 265, which was exported from West Germany and entered at the port of Houston, Texas, was classified in liquidation under item 945.69 of the Tariff Schedules of the United States as automobile trucks valued at $1,000 or more at the duty rate of 25 per centum ad valorem. It is claimed in the protests, among other things, that said merchandise is properly classifiable as motor vehicles other than automobile trucks under item 692.10 of the tariff schedules, which classification…