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VOLKSWAGEN OF AMERICA, INC. v. UNITED STATES

C.D. 4172; Protest Nos. 68/61837-656, 68/61840-659, and 68/61841-660.

322 F.Supp. 1390 (1971)

VOLKSWAGEN OF AMERICA, INC. v. UNITED STATES.

United States Customs Court, Third Division.

February 2, 1971.

Attorney(s) appearing for the Case

Donohue & Shaw, New York City (Aloysius P. Stedina and Joseph F. Donohue, New York City, of counsel) for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (John A. Winters, New York City, trial attorney), for defendant.

Before RICHARDSON and LANDIS, Judges.

RICHARDSON, Judge:

The merchandise of these protests, identified on the invoices as "VW-CAR" or "VW-CARS", model 265, which were exported from West Germany and entered at the port of Houston, Texas, were classified in liquidation under item 945.69 of the Tariff Schedules of the United States as automobile trucks valued at $1,000 or more at the duty rate of 25 per centum ad valorem. It is claimed in the protests, among other things, that said merchandise is properly...

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