Brooks Bros. v. United States

Re, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from England and described on the invoice as “The Economist Diary — 1966.” The merchandise was classified by the customs officials under item 256.56 of the Tariff Schedules of the United States as “Blank books, bound: Diaries * * and was consequently assessed with duty at the rate of 20 per centum ad valorem. Since the item of the tariff schedules, pursuant to which the merchandise was assessed, in addition to diaries also covers “notebooks, and…