Mitsui & Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, is described on the invoices as Japanese oak mosaic flooring or as oak mosaic flooring, “%6" x 18" x 18" (consisted from 16 sheets of 4%" square composed of 5 pcs. of slat).” It was imported from Japan on various dates between January 1961 and March 1962 and was assessed with duty at 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, 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 wholly or…