Novelty Import Co. v. United States

Nichols, Judge:

The merchandise involved in this case, imported from Japan on or about July 26,1959, is described on the invoice as a “Mechanical Propelling Jumbo Pencil.” It was assessed with duty at 45 cents per gross and 40 per centum ad valorem under paragraph 1550 of the Tariff Act of 1930, as mechanical pencils, and is claimed to be dutiable at 16% per centum ad valorem under paragraph 412 of said tariff act, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373, and T.D. 52476, as manufactures of which wood is the component…