Kobata v. United States

Be, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan in 1967. It is described on the invoices as “folding screen (byo'bu) ” or “paper screen, 4-panels”. The merchandise was classified by the customs officials as wood screens under item 206.67 of the Tariff Schedules of the United States, and was assessed with duty at the rate of 40 per centum ad valorem. The plaintiffs have protested the classification and claim that it is entitled to free entry since it is properly classifiable under…