Protest 66953-K of New York Merchandise Co.
United States Customs Court
1Opinion of the Court
Cole, Judge:
Certain merchandise assessed with duty at 30 percent ad valorem under paragraph 1502, Tariff Act of 1930, as baseballs, is claimed to be properly dutiable at only 20 percent ad valorem under the same paragraph as modified by the trade agreement with the United Kingdom, published in T. D. 49753.
Paragraph 1502 as originally enacted reads as follows, so far as pertinent for the purposes of this case:
* * * baseballs, footballs, tennis balls, golf balls, and all other balls, of whatever material composed, finished or unfinished, primarily designed for use in physical exercise (whether…
2Cited by1 opinion
- Lannom Manufacturing Co. v. United StatesUnited States Customs Court · 1965