Automotive Tire Service, Inc. v. United States

Be, Judge:

These three protests, consolidated for trial, raise the question of the proper classification, for customs duty purposes, of certain pneumatic tires imported from England. The district director classified the tires as “Pneumatic tires: * * * [o]ther” under item 772.51 of the Tariff Schedules of the United States, and pursuant thereto imposed duty at the rate of 8y2 per centum ad valorem. Plaintiff has protested, and claims that they should have been classified under item 772.50 of the tariff schedules as “Pneumatic tires: * * * [d]esigned for tractors provided for in item 692.30 or…