Empire Findings Co. v. United States

Nichols, Judge:

The merchandise in the case at bar consists of glass articles, which the collector classified as “finished glass clinical thermometers” (entries 505800, 968832, and 479506) and “unfinished glass clinical thermometers” (entry 959777), and on all of which he assessed duty at 85 percent ad valorem under paragraph 218(a), Tariff Act of 1930, as modified by Presidential Proclamation No. 3235, T.D. 54577. The single protest applying to all four entries claims under paragraph 218, as modified, at 42% or 32% percent. Plaintiff admits that the articles, finished, are dutiable under…