Carlson Furniture Industries v. United States

Richardson, Judge:

The merchandise of this protest, consisting of parts of chairs imported in 320 cartons at the port of Los Angeles, California, from Japan, was assessed upon liquidation with 10 percent additional duties pursuant to 19 U.S.C.A., section 1304 (section 304, Tariff Act of 1930, as amended by the Customs Administrative Act of 1938). In their protest plaintiffs claim, among other things, that marking duties were improperly assessed against this importation in that certain of the imported chair parts, designated as finished, were marked to indicate the country of origin, and that…