Wilson's Customs Clearance, Inc. v. United States

Olivee, Judge:

The cases at bar which were consolidated at the time of trial relate to importations of articles invoiced as “papier mache dogs” or “papier mache ware.” Duty was assessed at the rate of 35 per centum ad valorem under item 737.40 of the Tariff Schedules of the United States. Plaintiff claims that the imported articles are properly classifiable under item 256.75 of said tariff schedules at the rate of 8.5 per centum ad valorem as articles of papier mache. Various other claims mentioned in the protests were not pressed at trial or in the plaintiff’s brief and are deemed abandoned.…