John V. Carr & Son, Inc. v. United States

Maletz, Judge:

This action involves the proper tariff classification of importations described on the special customs invoice as *164“Dynacraft Hose SAE J1402 Type D.” The hose was manufactured by the Goodyear Tire & Rubber Company of Canada, Limited, at Collingwood, Ontario, Canada, and imported in September 1971 by the Dynacraft Company, a division of Paccar Inc., Bellevue, Washington, one of the plaintiffs herein. Plaintiff John V. Carr & Son, Inc. is a customs broker, agent and attorney in fact for the importer.

The imported merchandise was classified by the government under item 772.65 of the…