Aoki Taiseido Book Co. v. United States

Kincheloe, Judge:

Although these three suits relate to merchandise which was assessed with various rates of duty under different paragraphs of the Tariff Act of 1930, they were consolidated for the purposes of trial on motion of counsel for the plaintiff to which no objection was offered by counsel for the defendant. The assessments of duty by the collector on the merchandise in dispute in each case are as follows: In protest 810161-G the merchandise invoiced *219as “Shogakusei” and as “Skonen Club Supplement” was assessed at tke rate of 70 per centum ad valorem under paragraph 1518 as toys; and…