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VICTORIA DISTRIBUTORS, INC. v. UNITED STATES

Customs Appeal No. 5343.

425 F.2d 763 (1970)

VICTORIA DISTRIBUTORS, INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

April 30, 1970.

Attorney(s) appearing for the Case

Allerton deC. Tompkins, New York City, for appellant.

William D. Ruckelshaus, Asst. Atty. Gen., Alan S. Rosenthal, Raymond D. Battocchi, Washington, D. C., for the United States.

Before RICH, Acting Chief Judge, BALDWIN and LANE, Associate Judges, and JONES, Senior Judge, United States Court of Claims, sitting by designation.

LANE, Judge.

Victoria Distributors, Inc., importer, appeals from the judgment of the United States Customs Court, Second Division, 61 Cust.Ct. 375, C.D. 3635 (1968), overruling its protest against the collector's assessment of duty at 30 per centum ad valorem on generator lighting sets, classified as parts of bicycles under paragraph 371 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas.Dec. 305, T.D. 51802. Appellant contends...

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