Haruta & Co. v. United States

Johnson, Judge:

The protest in this case is directed against the collector’s assessment of duty on “fruit dishes and coup soups” at 10 cents per dozen pieces and 60 per centum ad valorem under paragraph 212 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, effective September 10, 1955, T.D. 53877, as plates over 6% but not over 7% inches in diameter and valued over $1.35 but not over $3.45 per dozen. It is claimed that the merchandise is properly dutiable under said paragraph at 10 cents per dozen…