Valentina, Ltd. v. United States

Matjstz, Judge:

This case involves a protest against the assessment of duty on an importation of ladies’ spangled sweaters from *20Hong Kong. The sweaters were assessed by customs at the rate of 25.5 percent ad valorem as articles of spangles not specially provided for under item 741.50 of the Tariff Schedules of the United 'States (19 U.S.C. § 1202) 1 Plaintiff’s claim is that the importations are more properly dutiable under item 772.30 as wearing apparel of plastic at the rate of 12.5 percent ad valorem.2

The case has been submitted upon a stipulation in which the parties agree that the…