Imported car shades classified as motor-vehicle accessory parts (CTI 8708 99 00) upheld; penalties and confiscation quashed

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....Imported car shades were held to be motor-vehicle accessory parts and correctly classifiable under tariff heading for motor-vehicle parts; the departmental reclassification to textile curtains was rejected and classification upheld. The transaction value was accepted for valuation purposes because only a trader's invoice existed and no material misdescription was shown, so the officer lacked basis to disregard it; consequently confiscation, redemption fines and penalties were quashed. Duty assessment was set aside for recomputation on remand without penalties or confiscation.....