Wiley v. United States

Landis, Judge:

The 11 protests enumerated in the schedule of protests, attached hereto and made a part hereof, have been consolidated for purposes of trial. They relate to certain merchandise imported from West Germany described on the various invoices as mathematical instruments, small size adding machines, and pocket calculating machines, in chief value of metal, not plated with gold, silver, or platinum.

The collector classified the merchandise under paragraph 360 of the TariJf Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and…