J. S. Sareussen Marine Supplies, Inc. v. United States

WatsoN, Judge:

The merchandise involved in these consolidated protests consists of paint imported from Norway. It was classified by the collector as a coal tar product under paragraph 28 (a) of the Tariff Act of 1930 and assessed with duty at the rate of 45 per centum ad valorem plus 7 cents per pound.

The paint was entered for consumption on five separate occasions, November 10,1959, February 25,1960, April 26,1960, August 3,1960 and August 10,1960, and the entries were liquidated on February 28, 1963, March 28,1963 and August 22,1963.

Plaintiff has filed timely protests in each instance…