Andrew Fisher Cycle Co. v. United States

Ee, Judge:

The question in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from 1965 to 1969. The merchandise consists of “spokes and nipples” for bicycle wheels, and was classified by the customs officials as parts of bicycles. Pursuant to item 732.36 of the Tariff Schedules of the United States, as modified by T.D. 68-9, which covers parts of bicycles, the spokes and nipples were held to be dutiable at declining rates of 30 per centum ad valorem to 24 per centum ad valorem, depending upon the date of entry.

Plaintiff has protested…