Victor England Agencies, Inc. v. United States

Be, Judge:

At the trial of this case, the plaintiff limited the claim in the protest to certain merchandise identified as invoice item PB-115 on entry 42539, and abandoned its claims insofar as they related to any other merchandise.

The controverted merchandise was classified by the collector of customs as “Wall paper” in item 256.05 of the Tariff Schedules of the United States, and was assessed with duty at the compound rate of 0.5 cent per pound and 10 per centum ad valorem. The plaintiff claims that the merchandise should properly have been classified as “Hanging paper” in item 252.55 of the…