OXFORD INTERNATIONAL CORP. v. UNITED STATES

C. D. 4540; Court No. 67/14275-98381.

375 F.Supp. 1369 (1974)

OXFORD INTERNATIONAL CORP. v. UNITED STATES.

United States Customs Court.

May 6, 1974.


Attorney(s) appearing for the Case

Allerton de C. Tompkins, New York City, for plaintiff.

Carla A. Hills, Asst. Atty. Gen. (Patrick D. Gill and Andrew P. Vance, New York City, trial attys.), for defendant.


RE, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of bicycle mirrors imported from Japan in 1966. Each bicycle mirror consists of a glass reflecting surface, known as the "mirror head," and a rod and clamps, that constitute the "mounting bracket."

The defendant, in its brief, describes the imported bicycle mirrors as follows:

"The importation herein (as represented by Plaintiff's Exhibit...

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