Fabry Associates, Inc. v. United States

MollisoN, Judge:

Although the protest at bar is directed against the assessment of duty at the rate of 16% per centum ad valorem on “bookshelves and all other items assessed at the same rates of duty,” it has been limited by counsel for the plaintiff to the items imported in sets or units and which are identified on the invoices covered by the entries involved as LS20, LS80, LS53,2, and 4.

Such merchandise was assessed with duty at the rate of 16% per centum ad valorem under the provision in paragraph 412 of the Tariff Act of 1930, as modified by T.D. 52373 and T.D. 52476, for—

Manufactures of…