United States v. Pompeo

Antonio Pompeo (plaintiff) imported automobile superchargers. These superchargers were used to increase the power of automobile engines. Typically, automobiles were manufactured with or without superchargers. If they were manufactured without superchargers, significant alterations were needed to fit the supercharger. Once installed, the engine would not work without the supercharger. Pompeo’s superchargers were imported for use in automobiles that were not designed to be operated with superchargers. The United States Customs Service (customs) (defendant) classified the superchargers as machines not specifically provided for under paragraph 372 of the Tariff Act of 1930. Pompeo challenged the classification, arguing that the superchargers should have been classified as parts for automobiles under paragraph 369(c). Citing the ruling in United States v. Willoughby Camera Stores, Inc., customs argued that the superchargers were not automobile parts because, at the time of importation, the automobiles for which the superchargers were imported were able to function independently of the superchargers. Pompeo distinguished Willoughby, arguing that once the superchargers were installed in the cars, the cars could no longer function without the superchargers and thus were part of the automobile. The United States Customs Court, citing the incongruency that would result from deeming superchargers installed during manufacture as automobile parts while affording a different treatment to imported superchargers, agreed with Pompeo. Customs appealed.