Hollywood Accessories v. United States

NewmaN, Judge:

This case concerns the proper rate of duty to he assessed on certain automobile spotlights imported from Hong Kong in 1968 and entered at the port of Los Angeles. The merchandise was assessed with duty by the Government at the rate of 19 per centum ad valorem under the provision for “Other” illuminating articles of base metal in item 653.39 of the Tariff Schedules of the United States (TSUS), as modified by Pres. Proe. 3822 (Kennedy Round), December 16, 1967, T.D. 68-9.

Plaintiff claims that the spotlights are properly dutiable at the rate of 7.5 per centum ad valorem under the…