F. A. Baker Co. v. United States

LawRbnce, Judge:

Plaintiff challenges the decision of the collector of customs in classifying certain imported merchandise described on the in-voice as “Dunlop Champion Tubes,” in varying sizes, under the provision for parts of bicycles in paragraph 371 of the Tariff Act of 1930, and in assessing duty thereon at the rate of 30 per centum-ad valorem. It is claimed, alternatively, bv the plaintiff that the articles should have been classified either as bicycle tires composed wholly or in chief value of rubber under paragraph 1537 (b) of said act and subjected to duty at the rate of 10 per centum…