Sears v. United States

Ford, Judge:

The suit listed above challenges the action of the collector of customs in classifying certain imported merchandise as manufactures in chief value of rayon or other synthetic textile, not specially provided for, and levying duty thereon at the rate of 25 cents per pound, plus 35 per centum ad valorem, under paragraph 1312 of the Tariff Act of 1930, as modified by T. D. 51802 and the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T. D. 52739.

Plaintiff claims said merchandise to be properly dutiable at the rate of 20 per centum ad valorem under…