Joseph Markovits, Inc. v. United States

Watson, Judge:

The subject merchandise in the case at bar consists of two items, No. 70930 and No. 3101, described respectively on *488the invoice as “Beads cluster” and “Glass beads cattail.” The items in question were classified as artificial flowers, at the rate of 50 per centum ad valorem under paragraph 1518(a) of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865 and T.D. 53877, as artificial flowers, wholly or in chief value of beads.

Plaintiff claims the items are properly dutiable under paragraph 1503…