Case: Lucas Electrical Service and James G. Wiley v. United States
Abbreviation: Lucas Electrical Service v. United States
Decision Date: 1958-05-20
Docket Number: No. 61960; protest 273625-K (Los Angeles)
Citation: 40 Cust. Ct. 559
Volume: 40
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Lucas Electrical Service and James G. Wiley v. United States,
Judges: 
Pages: 559–560

Head Matter:
Before the Second Division,
May 20, 1958
No. 61960.
Lucas Electrical Service and James G. Wiley v. United States,
protest 273625-K (Los Angeles).

Opinion:
Opinion by
Rao, J.
At the trial, it was stipulated that the merchandise consists of ammeters similar in all material respects to those the subject of Lucas Electrical Services, Inc., and Frank J. Eberle Co. v. United States (36 Cust. Ct. 209, C. D. 1776); that certain ammeters in entry 11922 were parts of automobiles and others were parts of motorcycles; and that part 36110, on invoice sheet 1, entry 19888, was a part of a tractor. As the instant protest was filed more than 60 days after the liquidation of entry 19888, it was held untimely and was dismissed as to said entry. The items stipulated to be parts, of automobiles in entry 11922 were held dutiable at 12percent under paragraph 369 (c), as modified, supra, and those stipulated to be the parts of motorcycles were held dutiable at 15 percent under said paragraph, as modified, supra, as claimed.